Expense management module › Global expense management › Dominican Republic
Last updated : 11.05.2026
Expense rules in Dominican Republic.
Dominican Republic applies ITBIS (VAT) at 18% and has a major tourism sector. DGII is the tax authority, with specific regimes for free zones.
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1Expense rules & reclaimable VAT
ITBIS 18% standard, 16% on certain products (yoghurt, coffee, sugar, oil). NCF (Tax Receipt Number) required.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 18% | Deductible | NCF type B01 required |
| Lodging | 18% | Deductible | NCF + client RNC |
| Alcohol | 18% | Limited | Excluded from business meals |
| Fuel | 18% | Deductible | NCF required |
| Transport | 18% | Deductible | Taxi/Uber/airfare |
| Client gifts | 18% | Non-deductible | Strict cap |
Receipt
NCF (Tax Receipt)
Mandatory serial number
Meal cap
<= RD$3,500/pers
Above: justify
SourcesDominican Tax Authority
2Mileage allowance
No official mileage scale. Actual reimbursement on receipts (fuel + tolls).
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel + tolls | On receipt |
| Company car | – | Fuel card | – |
| Taxi/Uber | – | 100% on receipt | NCF required |
Tracking
Logbook
Date, distance, purpose
SourcesDominican Tax Authority
3Per diem and travel allowances
No official per diem. Company policy by city: Santo Domingo and Punta Cana more expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Santo Domingo | RD$2 000 | RD$5 500 | RD$9 000 |
| Punta Cana | RD$2 200 | RD$6 500 | RD$10 500 |
| Santiago | RD$1 500 | RD$4 500 | RD$7 500 |
| Other cities | RD$1 200 | RD$3 500 | RD$6 000 |
Conversion
~1 EUR = 65 DOP
Variable
SourcesDominican Tax Authority
4Foreign VAT recovery
ITBIS recovery limited to resident companies. Free zones: ITBIS exemption on entry.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident companies | ITBIS credit | Monthly (20th) | Form IT-1 |
| Non-resident companies | None | – | Final cost |
| Free zones | Exemption | On entry | CNZFE regime |
Statute of limitations
3 years
Keep NCF
SourcesDominican Tax Authority
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