The General Directorate of Internal Taxes (DGII) has formally announced a scheduled update to the specific Selective Consumption Tax (ISC) rates levied on alcoholic beverages, beer, cigarettes and a range of other regulated products, with the new tax framework set to enter into force on July 1, 2026, and remain active through September 30 of that year.
Outlined in official Resolution No. DDG-ARI-2026-00004, the revised ISC for a broad category of alcoholic products including malt beer, still and sparkling wines, aromatized wine-based drinks like vermouth, fermented fruit ciders, and all distilled spirits has been set at 764.29 Dominican pesos (RD$) per standard tariff unit. This adjustment aligns strictly with the tax adjustment guidelines laid out in Article 375 of the Dominican Tax Code, confirming the change adheres to existing legal frameworks.
For tobacco products, the tax authority has set differentiated specific rates based on pack size. A standard 20-unit pack of cigarettes, whether produced from dark (black) or light (blond) tobacco, will carry an ISC of RD$64.65, while smaller 10-unit packs will be taxed at half that rate, RD$32.33. The uniform rate across both tobacco varieties eliminates any classification-based discrepancies in tax liability for manufacturers and importers.
In a statement accompanying the resolution, DGII officials elaborated on the dual objectives behind the scheduled tax update. First, the adjustment is designed to maintain consistent tax pressure on product categories long classified as harmful to public health, a policy lever that discourages excessive consumption of alcohol and tobacco. Second, the updated rates will boost cumulative state tax revenue, supporting broader government fiscal efforts to maintain long-term fiscal sustainability for the country.