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What does the Dominican Republic's Free Zone Law 8-90 offer?

According to the cited documentsTo be confirmedRegional benchmark

Dominican Rep. free-zone exemption

100% for 15 years (20 in border zones), extendable

In forceLey 8-90

The Dominican Republic's Free Zone Promotion Act (Law 8-90) is multi-sector (textiles, medical devices, tobacco, call centers, logistics) and grants 100% exemption from income tax, ITBIS value-added tax, customs duties, asset tax and municipal taxes for 15 years (20 in border zones or outside the National District), renewable. It is the most generous regime in the regional table, alongside the reformed Nicaraguan one.

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Sources

  • DGII

    DGII República Dominicana, texto de la Ley 8-90

    dgii.gov.doAccessed Aug 19, 2026Go to the source