Income from taxes (DR)

State revenue from taxes

The fiscal ecosystem of gambling in the Dominican Republic relies on a combination of DGII (tax service) and DCJA (Casino and Gambling Directorate of the Ministry of Finance). DGII accumulates the vast majority of state revenues, and DCJA licenses the market, administers services, and controls compliance. At the end of 2024, DGII accounted for ~ 71. 8% of all state revenues (all taxes), and in some months of 2025 its share was held ~ 73% - this is the context that includes "gambling" revenues.

1) Tax base: what the proceeds are made of

1. 1. Casino (offline)

Fixed monthly taxes and fees on tables/machines and related payments administered through DGII forms through the "Impuestos Juegos de Azar."

The regulatory framework is Ley 139-11, which, among other things, introduced indexation of taxes on gaming tables at 100% of the annual CPI (the decision is published by the Central Bank). This means an automatic "anti-inflationary" update of rates.

1. 2. "Bankas" (lottery and sports points)

For bankas (lotteries/sports), 139-11 set fixed monthly payments and gross sales tax (1%) in the sector that is administered by the DGII; the procedure is detailed by DGII norms and clarifications.

Annually, amounts are indexed by CPI, which in 2025 was publicly confirmed in industry reports with reference to DGII.

1. 3. Online gaming and betting (iGaming)

With Resolution No. 136-2024, the Ministry of Finance introduced a full-fledged license for online operators: a legal entity in DR, .do-domain, local support, KYC/AML, technical certification. This translates online turnover into taxable onshore, improving collection.

Additionally - a guarantee finance RD $20,000,000 (not tax, but financial protection of payments/fines/taxes), is made before the start of activities and is updated annually.

1. 4. DCJA Administrative Rates

For certain services (for casinos and related verticals), admin rates apply, including the "10% when serving" rule for large services and 10% retention in case of failure. These are not taxes, but direct revenues of the public administration sector.

2) Who collects and how to report

DGII publishes monthly tax collection reports and maintains a showcase of forms for gambling declarations (IJ- series). Payments are made on time (usually monthly), taking into account the indexation of rates.

DCJA maintains a register/service cards and legal framework (laws 139-11, 253-12, 155-17, etc.), as well as an iGaming licensing service with showcase requirements for the site and compliance.

3) Why 2024-2025 are important for the budget

Online goes into the "white" zone: licensing for 136-2024 means local domains, offices and reporting → less "leaks" to offshore, more transparent receipts and admin control.

Indexing rates at 139-11 protects real budget revenues from inflation: since 2025, the regulator has publicly confirmed the updating of rates for "banks "/casinos/machines.

DCJA admin procedures (10% rule, etc.) make cash flows more predictable when operators apply for services (opening/changes/reissues).

4) Where the money goes (in general terms)

Proceeds from gambling are built into the DGII general basket (VAT/excise/income and special taxes). The "games and premios" segment is reflected in months. DGII reports, and compliance control (including AML/KYC) allows you to keep payments, fines and taxes in the legal perimeter.

5) For business: how to plan a tax burden (checklist)

1. Check vertical and corresponding DGII forms (IJ- for casino/games).

2. For online - execute 136-2024: .do-domain, local office/contacts, KYC/AML, technical certification, finance RD $20 million.

3. Budget CPI indexing (tables/machines/banks) and monthly payment terms.

4. Consider DCJA admin rates and "10% on feed" rule.

5. Integrate reporting and control (AML/KYC/DGII reports) to avoid fines and delays.

6) Q&A (FAQ)

Is it true that taxes on tables are indexed every year?

Yes I did. Ley 139-11 pegged table rates to CPI (100%); updating is introduced annually.

What document "whitewashed" online operators?

Resolution No. 136-2024 of the Ministry of Finance: license iGaming, .do, local office/call center, KYC/AML, technical requirements and finance RD $20 million

Are there separate forms for "gambling" tax?

Yes, Impuestos Juegos de Azar forms for declarations/payments are available on the DGII website.

Admin tariffs are also taxes?

No, these are fees for DCJA services (licenses, modifications, etc.); but they are included in the cash receipts of the state administration sector.

7) Risks and opportunities for the budget until 2030

Collection growth: online onshorization + technical control → the share of transparent payments is higher.

Inflation risks: compensated by indexing rates at 139-11.

Compliance burden: tightening AML/KYC requires operator investment, but reduces the fiscal risks of defaults and gray flows.

The state's income from gambling in the DR consists of DGII taxes (casinos, "bankas," related payments), DCJA admin tariffs and already from the onshore online segment launched in 2024. Indexing rates under Law 139-11 protects the real value of fees, and Resolution No. 136-2024 moves iGaming to a transparent perimeter. As a result, 2025-2030 promises more sustainable and predictable fiscal revenues from the Dominican gambling industry.