---
name: do-special-tax-regimes
description: "Dominican Republic Special Tax Regimes (Free Zones, Tourism, Renewables) — accountant-verified rules from the DGII validation matrix (Miguel Lantigua, CPA Lic. 17839)."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/do-special-tax-regimes"
  jurisdiction: "DO"
  tax_year: "2025"
  last_updated: "2026-07-13"
  reviewed_by: "Miguel Lantigua"
  review_status: "current"
---

# Dominican Republic Special Tax Regimes (Free Zones, Tourism, Renewables)

## 

- **Calificación a régimen de incentivos vigente** — ¿La entidad califica a algún régimen de incentivos (Zonas Francas Ley 8-90, Turismo/CONFOTUR Ley 158-01, Energías Renovables Ley 57-07, Cine Ley 108-10, PROINDUSTRIA Ley 392-07, Fideicomiso Ley 189-11)? ¿Cuenta con resolución o decreto de calificación vigente del organismo rector?  _([Ley 8-90 art. 24 (ZF); Ley 158-01 (CONFOTUR/Turismo); Ley 57-07 arts. 9-10 (Energía Renovable); Ley 108-10 (Cine); Ley 392-07 (PROINDUSTRIA); Ley 189-11 (Fideicomiso)](dgii.gov.do/legislacion/leyesTributarias (sección: Leyes de Incentivos y Fomentos)))_
- **Cumplimiento de condiciones, plazos y obligaciones del régimen** — ¿Se cumplen las condiciones, plazos y obligaciones del régimen para conservar los beneficios? (informes periódicos al organismo rector, destino de la producción, vigencia del certificado, restricción de transferencia de bienes exonerados)  _([Ley 8-90 arts. 17-18, 41 (ZF); Ley 57-07 arts. 9-12 (ERNC); Ley 158-01 (CONFOTUR); Ley sectorial aplicable](dgii.gov.do/legislacion/leyesTributarias (sección: Leyes de Incentivos y Fomentos)))_

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## Talk to a verified accountant

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their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `do-special-tax-regimes` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/do-special-tax-regimes. If neither is available, confirm every figure against the official source pages cited above before relying on it.