Mining 2026

DOMINICAN REPUBLIC Law and Practice Contributed by: Giselle Pérez Reyes and María Virginia Ditrén Báez, Guzmán Ariza Abogados

3.2 Climate Change Legislation and Proposals Related to Mining

The country also participates in the Extractive Indus - tries Transparency Initiative, which enhances trans - parency and accountability in the extractive sector. Additionally, through its collaboration with the IGF, the government has reviewed its legal and policy frame - work to strengthen community development, mine closure planning, artisanal mining governance and The Dominican Republic has taken concrete steps to prioritise strategic and energy-transition minerals, particularly rare earth elements (REEs). Decree No. 430-18 established a state-controlled mining reserve for REE exploration in Pedernales. Decree No. 453-24 created EMIDOM, a state-owned enterprise tasked with promoting the sustainable development of stra - tegic minerals. Most recently, Decree No. 388-25 des - ignated critical minerals and rare earths as matters of national security and established a national oversight council. socio-economic benefit optimisation. 3.4 Energy-Transition Minerals Although there is not yet a comprehensive critical- minerals statute, these measures demonstrate a clear policy direction emphasising state leadership, strengthened contractual oversight, and alignment with environmental and climate objectives in the development of strategic mineral resources. 4. Taxation of Mining and Exploration 4.1 Mining and Exploration Duties, Royalties and Taxes The Dominican Republic applies a mixed fiscal regime to mining activities, combining royalties, general taxes and complementary fiscal obligations. Under Article 117 of Mining Law No. 146-71, concession holders must pay a mining royalty calculated on the value of the extracted mineral. This royalty is typically struc - tured as an ad valorem percentage of the gross value at the mine mouth. However, for large-scale metallic mining projects, special fiscal regimes – such as those implemented for Barrick Pueblo Viejo and Falcondo – introduce profit-based components, including Net Smelter Return, net profits taxes and special partici - pations. These schemes generally arise from special contracts with the State, which must be approved by

The Dominican Republic’s climate framework consists of international commitments and domestic instru - ments that indirectly regulate mining. Internationally, the country is party to the United Nations Framework Convention on Climate Change, the Kyoto Protocol and the Paris Agreement, which underpin national mitigation targets and reporting obligations. Domestically, Law No. 64-00 on Environment and Natural Resources establishes the environmental licensing system through which climate-related risks are assessed for mining and other high-impact pro - jects. Law No. 1-12 elevates climate change, disaster risk reduction and sustainable natural-resource use to national policy objectives. Climate governance is supported by Decree No. 601-08, which created the National Council for Climate Change (revamped to include carbon-market functions), Decree No. 269- 15 adopting the National Climate Change Policy, and Decree No. 541-20 establishing the national green - house-gas MRV system. The National Adaptation Plan (PNACC-RD 2015–2030) provides sectoral guidance, with water resources and land-use management – key mining interfaces – identified as priorities. Additionally, Law No. 57-07 on Renewable Energy Incentives promotes decarbonisation of the national grid, indirectly influencing the energy profile of mining operations. While no stand-alone climate-and-mining law exists, climate considerations are increasingly embedded in environmental permitting, sectoral plan - ning and financing standards relevant to the mining industry. 3.3 Sustainable Development Initiatives Related to Mining Sustainable development considerations are fully inte - grated into the Dominican Republic’s policy frame - work. The National Development Strategy and the National Adaptation Plan incorporate environmental protection, climate resilience and social equity across all sectors, including mining. In the energy sector, Law No. 57-07 promotes renewable-energy development through tax incentives and tariff benefits, indirectly supporting the decarbonisation of mining operations.

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