What Dominican Republic actually pays
A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.
New to the mechanics? Tax credit vs rebate vs grant, Selling a transferable credit and What counts as qualified spend.
What qualifies
Personnel costs of a foreign production count only if at least 25% of personnel are Dominicans or Dominican residents (Art. 39, para. III). DGCINE guidance limits non-resident cast and crew spend to 40% of total eligible Dominican spend. Development fees capped at 3% and producer fees at 6% of budget. Min US$500K spend (can aggregate multiple projects of the same company in one fiscal year).
- Animation
- Miniseries
- Short Film
- Documentary
- Music Video
- Scripted TV
- Feature Film
- Post-Production
Grants & funds
Grant funds and fellowships available to productions here, including national programs. Awarded competitively rather than earned on spend.
ITBIS (VAT) Exemption on Film Goods and Services (Law 108-10, Art. 40)
Exemption from ITBIS (the 18% Dominican VAT) on goods, services and rentals directly related to pre-production, production and post-production that are expressly listed in Decree 370-11, Art. 189 or added by CIPAC resolution: artistic services (writing, directing, acting), casting, shooting services and camera, grip, lighting and electrical equipment, editing and digital design, costume, prop and set construction, special effects, animation and VFX, music, dubbing and sound, film stock and media, mobile dressing rooms and spare parts. Not exempt: office supplies, water, food and drink, crew uniforms, gifts and promotional material, utilities and cell phones, hotel rooms and lodging, cleaning supplies, makeup, fuel, equipment repair, transportation services, and vehicle purchase or rental (Art. 191). [basis: specific-spend]
- 100%
Article 34 Investor Tax Credit for Dominican Feature Films (Law 108-10)
Not a rate on production spend. A Dominican corporate taxpayer that invests in an entity whose sole purpose is producing a DGCINE-approved Dominican feature film may deduct 100% of the amount actually invested from its income tax due for the year of the investment, limited to 25% of that year's income tax payable. The producer receives investment cash, not a credit.
Minimum spend: N/A
How to apply
Obtain a Single Shooting Permit (Permiso Unico de Rodaje) from DGCINE, with the budget approved by DGCINE, before incurring expenses. Spend through a Dominican-domiciled production company registered in SIRECINE under a production services contract, or open a Dominican entity with a commercial registration and tax ID (RNC). Once US$500,000 has been executed, file the expense validation request with DGCINE (guide JRD-G43) with an independent CPA audit and the RD$20,000 fee; CIPAC issues the validation resolution and DGII issues endorsable certificates in favor of the Dominican taxpayer. Each transfer must be registered with DGII within 90 days of the sale. A project claiming this credit cannot use any other Law 108-10 incentive except the ITBIS exemption.
The rule to remember
The credit offsets Dominican income tax only, so a foreign producer realizes its value by selling it to a Dominican taxpayer, once, for no less than 60% of face value. A buyer can apply it against at most 25% of its income tax payable in a year, and the certificate expires after four fiscal periods.
Film commissions in Dominican Republic
The public office for location support, permits, local crew and vendors. Every one listed is a member of the Association of Film Commissioners International.
Common questions
- What is the Dominican Republic film tax incentive rate?
- Dominican Republic offers 25% on qualified in-state spend through the Article 39 Transferable Tax Credit (Law 108-10). It is a transferable credit. A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.
- What is the minimum spend for the Dominican Republic film incentive?
- US$500,000 of expenses executed in the Dominican Republic at the time of application (Art. 39, Paragraph II). A single producer or production company may aggregate several works completed in the same fiscal period to reach it; once a project has received a credit, a final tranche may be certified below the threshold.. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.
- Is the Dominican Republic film incentive transferable or refundable?
- Transferable — the credit can be sold, typically below face value, so model the net rather than the headline rate.
Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.
Compare with
Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.
STAY CURRENT
Tracking changes to this program?
We re-verify Dominican Republic against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.