HTP Tax Gap Map: Dominican Republic | Campaign for Tobacco-Free Kids
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Tax Gap of Heated Tobacco Products in Dominican Republic

In the Dominican Republic, excise taxes are described in Title IV of the Excise Tax Law 11-92 and amendments and administered by the General Directorate of Internal Taxes (DGII). All tobacco products, including heated tobacco, are subject to an ad valorem excise tax based on the “suggested retail sale price” (RSP). Since 2021, the rate has been 20% of the RSP. The RSP is defined by Law 11-92 as the manufacturer price (retail sales price before all taxes).

In addition to the ad valorem excise, cigarettes are subject to a specific excise tax (“Selective Consumption Tax”) based on the number of cigarettes per pack. As of May 1st, 2023, the rates are DOP 30.07 per pack of 10 cigarettes.


Last updated Sept. 1, 2023