No. Article 4(f) of Decree 73-2008 exempts from the Solidarity Tax (ISO) those who pay income tax at a flat rate on their taxable income - today, the Simplified Optional Regime (the subparagraph refers to Article 44 of the old income tax law, Decree 26-92; the cross-reference to the Tax Update Act 10-2012 remains to be checked). Article 4(d) also exempts beneficiaries of Decrees 29-89 and 65-89 for as long as their income tax exemption lasts.
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- ISO for taxpayers on a flat rate on income
Exempt (art. 4 f)
In forceDecreto 73-2008Aug 19, 2026 - ISO for beneficiaries of 29-89 and 65-89
Exempt for as long as the ISR exemption lasts (art. 4 d)
In forceDecreto 73-2008Aug 19, 2026