Net salary in the Dominican Republic: income tax and social security

Income tax scale 2026

Gross to net for common salaries (2026)

Single filer without children, standard scale and employee contributions. Estimates for planning, identical to the calculator above.

Wage benchmarks in the Dominican Republic

Minimum wage: there is no single national minimum. Resolution CNS-01-2025 of the Comité Nacional de Salarios sets four amounts for the non-sectorised private sector, by company size, in force since 1 February 2026 (the second step of a rise staged at 12% on 1 April 2025 and 8% on 1 February 2026). Other scales exist for private security staff (24,633 DOP a month) and for agricultural workers (714 DOP for an eight-hour day). The simple average of the four amounts is what Law 87-01 calls the national minimum wage, 23,223 DOP, the figure the social security ceilings are written in. Average: Tesorería de la Seguridad Social, average contributable salary of the Contributory Regime at 31 December 2025, published 16 March 2026, covering 2,432,540 contributors; it measures declared formal employment only. Median: no line, because no national source publishes one. The Banco Central publishes an hourly figure (164.3 DOP an hour in the third quarter of 2025), which would have to be multiplied by a working time to become a monthly wage, and that would be an estimate rather than a source.

A scale frozen since 2017, and its replacement already voted

Article 296 of the Tax Code requires the income tax scale to be indexed to inflation every year, and article 327 names precisely what the indexation bites on: "los tramos de la escala impositiva establecidos por el articulo 296". Every year the budget law switches it off. For 2026 it is article 45 of Law 99-25, and the DGII resolution that sets the scale publishes the 2025 inflation multiplier, 1.0495, in the same document in which it declines to apply it to the bands. The exempt band has therefore read 416,220 DOP since the 2017 tax year.

That ends with the 2026 tax year. Law 30-26 of 18 June 2026 rewrites article 296 "a partir del ejercicio fiscal 2027": the exempt band rises to 480,000 DOP, a fifth band appears at 27% above 4,800,000 DOP, and the annual indexation is restored by the article’s own first paragraph. The DGII confirms the timing in its implementation notice 10-26 of 26 June 2026, which files the line "Escala de las Personas Fisicas" under the 2027 tax year. The figures on this page are the 2026 ones and are due to change in January 2027.

Sources: Resolucion DDG-AR1-2026-00001 (DGII) · Ley 99-25, Presupuesto General del Estado 2026, art. 45 · Ley 30-26, art. 10 · Aviso DGII 10-26 · Guia del Contribuyente No. 11 (DGII)

Two contributions, two different ceilings, and a minimum wage that does not move on a fixed date

The employee side of Dominican social security is two lines and not one: 2.87% to the AFP pension fund under article 56 of Law 87-01, and 3.04% to the SFS family health insurance under article 140, together 5.91% of pay. Both come off the income tax base, which is not stated in the Tax Code but in article 15 of Law 87-01, exempting social security contributions from "todo impuesto o carga directa o indirecta"; the DGII turns it into a payroll instruction in its guidance note 11, "antes de realizar el calculo de la retencion a los asalariados, se debe excluir el monto cotizable a la Seguridad Social".

The two ceilings are written in national minimum wages and they differ: twenty for the pension (article 57), ten for health (article 143). At the contributable national minimum wage of 23,223 DOP a month they stand at 464,460 and 232,230 DOP a month, so health stops being charged at a salary the pension keeps being charged on. A salary above both carries 244,678 DOP of employee contributions a year whatever it is worth beyond.

One thing worth correcting, because it is often written the other way round: the ceilings are not revised on a fixed calendar date. CNSS resolution 371-04 ties the revision to an event, not to a date, "tan pronto el Comite Nacional de Salarios apruebe y el Ministerio de Trabajo refrende una nueva escala". The figures above took effect on 1 February 2026 only because that is the second step of the staged rise decided by resolution CNS-01-2025; the previous revision took effect on 1 April 2025.

Sources: Ley 87-01, arts. 15, 56, 57, 140 y 143 · Resolucion 01-2025 (Tesoreria de la Seguridad Social) · Guia del Contribuyente No. 11 (DGII)

What the employer adds on top of the salary

The employer carries the larger half of Dominican social security: 7.10% to the pension fund and 7.09% to health insurance, on the same two ceilings as the employee lines. Article 14 of Law 87-01 states the split plainly, seventy per cent of the cost of both schemes on the employer and thirty on the worker.

Two further charges fall on the employer alone. Occupational risks, which article 199 puts "a cargo exclusivo del empleador", is a fixed basic quota of 1% plus a variable quota of up to 0.6% that depends on the branch and the risk of the firm; only the fixed 1% is counted here, because the variable part is a property of the employer and averaging it would invent a figure. INFOTEP, the vocational training levy, adds 1% of the monthly payroll under article 24 a) of Law 116-80. On a salary of 465,000 DOP a year the whole employer cost comes to 540,284 DOP.

The 0.4% Solidarity Fund is read two ways by two texts, and this page does not pretend otherwise. Article 56 lists it among the components of the 9.97% pension contribution, and the shares that same article fixes, 2.87% on the employee and 7.10% on the employer, already saturate that total. Article 14 presents it "en adicion", and the Treasury of Social Security repeats that wording in its own resolution 01-2025. The figures here follow the 7.10% of article 56.

Sources: Ley 87-01, arts. 14, 56, 140 y 199 · Ley 116-80, art. 24 (INFOTEP) · Resolucion 01-2025 (Tesoreria de la Seguridad Social)

The thirteenth payment reaches the employee almost whole

Article 219 of the Labour Code obliges every employer to pay, in December, a salario de Navidad equal to one twelfth of the ordinary salary earned over the calendar year, due by the twentieth at the latest and prorated for anyone who has not worked the whole year. Overtime and the profit share are expressly excluded from the amount it is computed on, which the same article bases on the ordinary salary of the year. Its second paragraph caps it: in no case may the salario de Navidad exceed five legally established minimum wages.

What makes it unusual is that almost nothing is taken off it. Article 222 of the Labour Code puts it outside income tax, and article 48 of Regulation 139-98 has fixed the boundary of that exemption at one twelfth of the annual salary since 1998, so only a more generous employer’s excess is taxed. It is outside social security too, and by a separate route: article 17 of Law 87-01 sends the definition of contributable pay to article 192 of the Labour Code, and resolution 72-03 of the CNSS closes the list to three items, "salario ordinario, comisiones y pago por concepto de vacaciones". The Treasury of Social Security reaches the same result in its own payroll fields, filing the regalia under exempt income rather than under contributable pay.

Article 33 of Law 30-26 rewrote the paragraph of article 222 on 18 June 2026 to write the definition of the salario de Navidad into it, one twelfth of the ordinary salary of the calendar year, while keeping the clause under which the exemption holds even where the amount paid exceeds five minimum wages. This calculator models the twelve ordinary salaries and leaves the thirteenth out, which is why an annual Dominican package is larger than the figures above, not smaller.

Sources: Codigo de Trabajo (Ley 16-92), arts. 219 a 222 · Ley 30-26, art. 33 · Reglamento 139-98, art. 48 · CNSS, Resolucion 72-03 (Sesion Ordinaria n° 72, 29 de abril de 2003) · TSS, preguntas frecuentes