El The ability to Executive promulgated the December 15th 2025 la Act no. 98-25, which substantially modifies the Act no. 225-20 about Managerial Accounting Integrated and Co-processing of Solid Waste. This reform directly impacts operating costs, obligations environmental and the planning taxation of the companies in the Republic Dominican Republic, aligning the country with international standards of sustainability and circular economy.
What changes with the Act 98-25?
The regulations seek to strengthen the work national de management of waste, reduce the contamination and promote sustainable practices. Its main modifications include:
- Rates update de contribution special for solid waste management, now based exclusively on billing Annual Pass reported to the Address General Directorate of Internal Revenue (DGII).
- Strengthening environmental controls for producers, importers and distributors of goods of consumption.
- Prohibition progressive single-use plastics use and foam (expanded polystyrene), with phases of elimination from 2026 onwards, except for products with certified biodegradable additives.
- Redefining roles between local governments, private managers and the Ministry of Environment and Resources Natural.
- Prevention of monopolistic practices to encourage competition in recycling and alternative materials.
- Strengthening the Escrow Sustainable DO, with Most supervision and transparency in the use de fondos.
La law enters validity progressively, with an impact on contributions from the closing date taxation 2025 (declarations of April 2026).
Contribution Solid waste management: a before-and-after comparison
La reform introduces significant increases in the contribution mandatory, indexed annually to the CPI of central bankThe amounts apply to private legal entities and public entities.
| Billing range Annual Pass | Before (Act 225-20) | Now (Act 98-25) | Approximate increase |
|---|---|---|---|
| Up to RD$1 million | RD $ 500 | RD $ 3,000 | + 500 % |
| RD$1 – RD$10 million | RD $ 1,500 | RD $ 6,000 | + 300 % |
| RD$10 – RD$25 million | RD $ 5,000 | RD $ 20,000 | + 300 % |
| RD$25 – RD$50 million | RD $ 30,000 | RD $ 155,000 | + 417 % |
| RD$50 – RD$100 million | RD $ 90,000 | RD $ 260,000 | + 189 % |
| More than RD$100 million | RD $ 260,000 | RD $ 675,000 | + 160 % |
These fondos They finance transfer stations, landfills, waste-to-energy plants and integrated projects, with direct allocations to municipalities.
What does this mean? cultural, for businesses?
La Act 98-25 implies:
- Mandatory increases in contributions for all companies, affecting tax budgets from 2026.
- Need de revise Packaging, logistics and supply chains in the face of restrictions on plastics and foam.
- Greater scrutiny environmental, with possible penalties for non-compliance.
- Opportunities in the circular economy: investment in recycling, biodegradable materials and waste valorization can generate competitive advantages.
- Mixed reactions from the sector privateAssociations such as AIRD and trade federations have expressed concerns about impacts on SMEs, although they acknowledge progress in sustainability.
How to prepare for these changes?
To adapt effectively:
- Conduct an internal impact assessment taxation and operational, considering billing and use of restricted materials.
- Update processes towards sustainable alternatives (e.g., certified biodegradable packaging).
- Train staff and review supplier contracts to comply with progressive prohibitions.
- Monitor supplementary regulations of Ministry Environment and prepare DGII 2026 declarations.
- Explore incentives in recycling and the circular economy, collaborating with entities such as the Escrow Sustainable DO.
