Dominican Republic Film Incentive
The Dominican Republic film incentive gives qualifying productions access to a 25% transferable tax credit on eligible local spend, plus an 18% ITBIS exemption on eligible production goods and services. For foreign producers, the incentive can reduce the cost of filming in the Dominican Republic when the project is structured, documented, and audited correctly from the start.
What is the Dominican Republic film incentive?
The incentive is a tax credit for 25% of all qualifying expenses incurred in the Dominican Republic across pre-production, production, and post-production. The credit is transferable: if your production company has no Dominican income-tax liability to offset, the certificate can be sold to a Dominican taxpayer — once, and at no less than 60% of face value. Certificates are valid for four fiscal periods. There is no per-project cap. Minimum qualifying spend: $500,000 USD.
Fuente: Ley 108-10 de Fomento a la Actividad Cinematográfica en la República Dominicana (DGCINE).
What productions qualify?
Qualified spend includes ATL and BTL costs tied to pre-production, production and post, including both Dominican and eligible foreign cast and crew spend. Development is capped at 3 % of the Dominican budget, producer fees at 6 %, and at least 25 % of the crew must be Dominican nationals or residents.
How does the 18% VAT exemption work?
Eligible production expenses are exempt from the 18% VAT (ITBIS). The exemption applies through pre-approved pro-forma invoices via the tax authority (DGII), or through pre-approved vendors.
How do you claim the credit?
Productions secure the Dominican Republic’s 25 % tax credit by routing their Dominican spend through a registered local entity and obtaining a Shooting Permit from the Film Commission. They must also meet the 25 % local crew quota and respect caps on development (3 %) and producer fees (6 %). Once filming is complete, a CPA audit and CIPAC review lead to issuance of a transferable credit certificate that can offset Dominican income tax or be sold to a Dominican taxpayer.
What does Cinergy handle?
We act as your local production partner: forming the required Dominican entity to channel your spend, securing the Film Commission’s Shooting Permit, staffing the project to meet the Dominican crew quota, managing audit-ready documentation, and helping you monetize the tax‑credit certificate within the legal framework.