The Dominican Republic offers competitive film tax incentives for all kind of productions shooting in the country. Including ATL & BTL foreing payroll. Scroll down to find out how your production can benefit.
Transferable Tax Credit
Dominican Republic Film Incentive: Transferable Tax Credit
Other Film Incentives: 18% VAT Exception
Dominican Republic Film Law: What's Eligible?
Productions can benefit from a transferable Tax Credit equivalent to 25% of all expenses incurred in the Dominican Republic that are directly related to the stages of pre-production, production and post-production of their films. Tax credits are monetized by transferring them to Dominican Taxpayers with the help of Lantica Studios.
18% VAT Exemption
In addition to the TTC, goods and services are exempt from payment of the Tax on the Transfer of Goods and Services (ITBIS).
*Productions must use Goods & Services providers that are registered at the Film Commission and confirm these goods & services are listed within the film law as “related to pre-production, production & post-production”
What's Elegible?
All expenses incurred in the DR that are directly related to the stages of pre-production, production and post-production of their films. These include ATL & BTL expenses (excluding per diems, finance charges, completion bond, unit publicity and marketing costs). Foreign payroll is also eligible subject to a 1.5% withholding tax.
Requirements
● Single Shooting Permit (PUR) issued by the Dominican Film Commission (DGCINE)
● Minimum spend in the country of USD$500,000
● A signed production services agreement with a local production services company
● Contracting legal, accounting and auditing services from pre-approved firms in the DR
● A local general liability insurance
● At least 25% of the total crew and cast members must Dominican nationals or residents
Let's Talk
Dominican Republic
Autovia del Este KM. 55,Juan Dolio. San Pedro de Macorís