Dominican Republic Tax Authority Publishes New Withholding Tax Form with Rates Reflecting Recently Enacted Fiscal Reforms

The Dominican Republic's Directorate General of Internal Revenue (DGII) published Form IR-17-2026 on 24 July 2026 (form page), which is an updated version of the form and is to be used from July 2026, considering amendments made by the recently enacted Law 30-26 (previous coverage). As previously reported, this includes a new 15% withholding tax on royalties and on payments to non-residents for software licenses, online advertising services, and data storage effective from 1 July 2026. The …