Dominican Republic vs Gibraltar
Corporate Tax Comparison
Time of Update: Dominican Republic: 4/06/2026 / Gibraltar: 4/05/2026
Compare Dominican Republic and Gibraltar corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Dominican Republic vs Gibraltar Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Dominican Republic
Gibraltar
General CIT Rate:
27%
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
CIT Return Due Date:
120 days after fiscal year-end
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Payment Due Date:
120 days after fiscal year-end
CIT Payment Due Date:
The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
CIT Estimated Payment Due Date:
Monthly, on the 15th of each month
CIT Estimated Payment Due Date:
Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
Withholding Tax (WHT)
Dominican Republic
Gibraltar
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/27
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Dominican Republic
Gibraltar
General Capital Gain Tax Rate:
Capital gains are subject to the standard 27% CIT rate
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Dominican Republic
Gibraltar
Composite Effective Average Tax Rate:
25.60%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
24.15%
Composite Effective Marginal Tax Rate:
N/A
