Dominican Republic
Taxed as independent-services income at the progressive 0-25% ISR scale, since services performed within DR are Dominican-source. The territorial 3-year exemption covers only foreign financial income, not actively performed prop-trading services. Service income, not capital gains.
Self-employment / independent-services income (persona física con actividad) under ISR - business/service income, NOT capital gains. Territorial, with a 3-year carve-out for foreign FINANCIAL income only.
Progressive personal scale 0-25% (top 25%); 2025 exempt threshold ~DOP 416,220/yr, indexed.
TSS social security is not mandatory for the self-employed (pension/health voluntary), so an independent trader typically has no compulsory DR social-security charge.
Territorial: Dominican-source income is taxed. Services rendered within DR are local-source and taxable; the 3-year new-resident exemption covers only foreign INVESTMENT income, not personally performed services.
No specific crypto statute; USDC valued in DOP at receipt and taxed as ordinary income; the DGII requires disclosure of foreign accounts/exchanges.