The Dominican Republic's Directorate General of Internal Revenue (DGII) has published Notice 22-25 of 29 October 2025, clarifying that the country applies the territorial principle for individuals who are tax residents, taxing primarily Dominican-sourced income and not foreign-source income. However, certain foreign-sourced income is also taxed, namely income from foreign investments and financial gains. Notice 22-25 also explains that in the case of foreign nationals, once the 182-day perio…