Dominican Republic sets September 2026 tax-adjustment factors

The resolution publishes three parameter sets

The DGII resolution sets an inflation-adjustment multiplier of 1.0512, foreign-exchange rates of RD$59.5224 per US dollar and RD$67.5877 per euro, and a table of historical inflation multipliers for capital assets. The factors are specific to fiscal years closed on 30 September 2026.^[1]

Inflation adjustment follows existing law

The resolution cites Article 327 of the Tax Code and Article 105 of Income Tax Regulation No. 139-98. The regulation sets the calculation method for companies closing on 30 September by reference to the consumer-price index for that date in the closing year and the previous year. The historical multipliers support adjusted capital-asset values, including capital-gains cost calculations under Tax Code Article 289.^[1][2][3]

Exchange differences use the closing rates

The stated exchange rates apply to the 30 September 2026 fiscal close under Tax Code Article 293 and Regulation Articles 108 and 109. Article 293 treats unrealised year-end exchange differences on foreign currency and foreign-currency obligations as taxable income or deductible business expenses, as applicable. The regulation requires year-end adjustments to foreign-currency assets and liabilities, subject to its exclusions.^[1][2][3]

Use the factors only for the identified close

Companies with a 30 September year-end should use the resolution’s parameters in tax computations and supporting reconciliations. Controls should identify the closing date, currency balance, exchange rate applied, relevant capital asset and the source table entry so the tax workpaper can be reviewed. The resolution supplies calculation factors; it does not announce a new tax rate, filing form or deadline. The parameters should not be applied automatically to companies with other year-ends. The historical asset table was not independently recalculated against every prior-year entry, so the published table should control detailed asset computations.^[1][2][3]