A proposed bill in the Dominican Republic could allow certain gambling operators to reduce outstanding tax and fee liabilities accumulated through December 2025. The measure, added to Article 192 of the legislation, was approved with amendments by the Chamber of Deputies and will return to the Senate for further consideration.
Proposed Discount Regime for Gambling Debts
The provision would establish a “Special Discount Regime” for overdue gambling-related taxes and fees. Under the proposal, the Gambling Council would work with the Ministry of Finance and Economy and the Directorate General of Internal Taxes (DGII) to establish the mechanism.
The Directorate General of Gambling (DGJA) would then be responsible for implementing the regime. Operators would first need to complete the required regularisation and registration procedures before becoming eligible for any discounts.
The applicable discount rates and conditions would be based on Law No. 30-26, enacted in June 2026. This could allow eligible businesses to settle certain outstanding liabilities for less than the original amount owed.
Broad Impact Across Gambling Sector
Although Article 192 does not explicitly provide for debt forgiveness, the proposed mechanism could reduce the amount some operators ultimately pay toward historical tax obligations. The exact reduction would depend on the type of debt and the discount conditions established under the relevant legislation.
The measure would not be limited to a specific gambling business. Depending on the final rules, it could cover companies and individuals involved in lotteries, sports betting and other gambling activities.
Part of Wider Gambling Reform
The proposed debt-relief mechanism forms part of a broader effort to restructure gambling regulation in the Dominican Republic. The bill would establish a new institutional framework, including the creation of the Directorate General of Gambling.
However, the Special Discount Regime is not yet in effect. The bill must return to the Senate for further action, while additional regulations would be required to determine how any discounts are calculated and applied.
If approved and implemented, the measure could support the government’s wider regularisation programme by encouraging gambling businesses to resolve historical fiscal obligations and complete registration under the proposed regulatory framework.
