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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 included heated tobacco are subject to an ad-valorem excise tax based on the “suggested retail price” (RPP). As of Jan 1, 2021, the rate was 20% of the RPP. 

In addition to the ad-valorem excise, cigarettes are subject to a specific excise tax (“Selective Consumption Tax”) based on the number of sticks per pack. As of Jan 1, 2021, the rates are DOP 54.29 per pack of 20 sticks or DOP 27.15 per pack of 10 sticks. 

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Last Updated Feb. 20, 2021