What comes out of a Dominican paycheck
Every formal employee in the Dominican Republic has three mandatory deductions taken from their gross salary. Two go to the social security treasury (TSS): the AFP contribution (2.87%), which funds your personal pension account, and the SFS contribution (3.04%), which pays for your family health insurance. The third is income tax (ISR), withheld each month by your employer following the DGII brackets. AFP and SFS together take 5.91% of your contributable salary; how much ISR you pay depends on your income level.
This calculator turns gross into net using the figures in force for 2026: the TSS contribution caps updated in February 2026 and the income tax table confirmed by the DGII. Everything runs in your browser — your salary never leaves your device.
How to use the calculator
- Enter your gross monthly salary in Dominican pesos (the amount in your contract, before deductions).
- The dark card shows your estimated monthly take-home pay.
- The smaller cards break down AFP, SFS and ISR, plus the total percentage deducted.
- Open the step-by-step section to see how the annualized tax base is built.
The method, step by step
- AFP: 2.87% of contributable salary, capped at RD$464,460.00 per month (20 minimum contributable salaries since February 1, 2026).
- SFS: 3.04% of contributable salary, capped at RD$232,230.00 per month (10 minimum contributable salaries).
- ISR: subtract the TSS deductions from gross pay, multiply the result by 12, apply the DGII annual brackets, then divide the annual tax by 12 to get the monthly withholding.
The 2026 annual income tax brackets:
| Annual taxable income | Tax |
|---|---|
| Up to RD$416,220.00 | Exempt |
| RD$416,220.01 to RD$624,329.00 | 15% of the excess over RD$416,220.01 |
| RD$624,329.01 to RD$867,123.00 | RD$31,216.00 plus 20% of the excess |
| RD$867,123.01 and above | RD$79,776.00 plus 25% of the excess |
Worked example
A gross salary of RD$45,000.00 per month:
- AFP: 45,000 × 2.87% = RD$1,291.50
- SFS: 45,000 × 3.04% = RD$1,368.00
- Taxable base: 45,000 − 2,659.50 = RD$42,340.50 per month, or RD$508,086.00 per year
- Annual ISR: 15% of (508,086 − 416,220) = RD$13,779.90; monthly: RD$13,779.90 ÷ 12 = RD$1,148.33
- Take-home pay: RD$41,192.18, a total deduction of 8.46%
Common salaries at a glance
| Gross salary | AFP | SFS | Monthly ISR | Net salary | Deduction |
|---|---|---|---|---|---|
| RD$25,000 | RD$717.50 | RD$760.00 | RD$0.00 | RD$23,522.50 | 5.91% |
| RD$50,000 | RD$1,435.00 | RD$1,520.00 | RD$1,854.00 | RD$45,191.00 | 9.62% |
| RD$75,000 | RD$2,152.50 | RD$2,280.00 | RD$6,309.35 | RD$64,258.15 | 14.32% |
| RD$100,000 | RD$2,870.00 | RD$3,040.00 | RD$12,105.44 | RD$81,984.56 | 18.02% |
| RD$150,000 | RD$4,305.00 | RD$4,560.00 | RD$23,866.69 | RD$117,268.31 | 21.82% |
Who pays no income tax — and what’s exempt
Under the 2026 table, a gross salary of up to roughly RD$36,860 per month triggers no income tax at all: once TSS is subtracted, the taxable base stays below the exempt threshold of RD$34,685.00 per month (RD$416,220.00 per year). Those workers only see the 5.91% social security deduction.
The Christmas salary (13th-month pay) is exempt from income tax under article 222 of the Labor Code and is never included in the monthly withholding base. Also note the difference between contributable and non-contributable salary: TSS percentages apply only up to the caps listed above, so on very high salaries the effective AFP and SFS rate drops.
Frequently asked questions
Why doesn’t my payslip match the calculator exactly?
Many employers apply extra deductions that are not required by law: complementary health insurance, dental plans, cooperative dues, internal loans, or the SFS fee for additional dependents. This calculator estimates only the three legal deductions (AFP, SFS and ISR); the exact withholding is determined by your employer under DGII rules.
What is the current exempt threshold?
RD$416,220.00 of annual taxable income, equal to RD$34,685.00 of taxable base per month. Law 30-26 raises the exemption to RD$40,000 per month, but that change takes effect in fiscal year 2027 — the current table applies throughout 2026.
Is overtime taxed?
Yes. Overtime pay, bonuses and cashed-out vacation days are taxable income and go into the withholding base. What escapes income tax is the Christmas salary (up to the legal one-twelfth) and severance payments for notice and cesantía.
Does the calculator include employer contributions?
No. The employer pays its own AFP (7.10%), SFS (7.09%), labor-risk insurance and INFOTEP contributions on top of your salary — those amounts are never deducted from your paycheck, so they don’t affect your net pay.
This tool provides an informational estimate based on the figures currently in force; it is not tax or legal advice. Your exact withholding is determined by your employer and the DGII.