Dominican Republic — Transferable Tax Credit — Law 108-10 (Article 39)

Headline rate 25%

Type Tax credit (transferable)

Minimum spend US$500,000 minimum qualifying expenditure in the Dominican Republic

Per-project cap No cap

Administered by Dirección General de Cine (DGCINE) — Dominican Republic Film Commission

Program status active

Last verified 2026-11-10

Official program page

Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.

View on The Film Market