Is there a special tax for luxury products in the Dominican Republic?
The Selective Consumption Tax applies to the transfer of certain goods manufactured in the country, to the import of certain products and to the provision of certain services. Examples of these goods and services are alcohol and tobacco derivatives, vehicles, jewelry, certain home appliances, hotel rooms, etc. The tax rate ranges from 5% to 80% and is payable monthly. Law 146-00 established a selective tax to vehicles, which ranges form 15% to 80% depending on the CIF value of the vehicle.
