3% transfer tax, paid once. Paid by the buyer, within six months of the deed. No ITBIS (VAT) on the sale of land or buildings. Buying with a mortgage: the mortgage registration tax is 2% in 2026, 1% in 2027, abolished from 2028.

1% property tax, a year, above a threshold. For individuals: 1% of the value above RD$10,695,494 (2026). Companies pay a 1% assets tax instead, credited against their income tax.

18% ITBIS on any rental but a home. On renting villas, tourist apartments, land, hotels and commercial premises. Renting a home carries no ITBIS. A non-resident’s Dominican income: whoever pays it withholds 27%. In 2026–2028 a payer on the transitional 30% income-tax rate withholds 30% on payments abroad above RD$1 billion.

10% capital-gains tax, paid once. For individuals, a single and final payment, within six months. The gain is counted after adjusting the cost for inflation. Exempt: the sale of your own home when the proceeds buy a new home within six months, and the sale of your own home if you are over 65.

It passes to your heirs

3% inheritance tax, whatever your nationality. On property located in the Dominican Republic. A gift: 27% of its value.

Tourism projects: CONFOTUR

For fifteen years from completion of construction and fitting-out: no income tax on the activity, no transfer tax, no property tax. Only projects approved by CONFOTUR, and only for buyers who buy directly from the developer. Since 2026, the same activity, investment or transaction cannot benefit from more than one incentive regime at once.

To see the properties and the country, the tourist card is enough for most nationalities: 30 days, extendable to 120 days. Nationals of some countries, listed by the DGII, must first obtain a visa from a Dominican consulate. It does not lead to residence, which has its own routes, set out below.

A residence card is issued for one year and renewed every year. Three routes lead to it. Retiree: US$1,500 a month or more, in a pension from abroad. Plus US$250 a month for each dependent; no minimum age. Ley 171-07 provides for no income tax on the pension and no transfer tax on the first property, once the Ministry of Finance approves. Rentista: US$2,000 a month or more, in steady income from abroad. For at least five years. The same benefits as retirees. Temporary residence (RT-9): RD$300,000 proof of means: a Dominican bank certificate. Or a Dominican title deed instead.

A permanent residence card is issued for one year, then for four. Two routes lead to it. Investor: US$200,000 invested — permanent from the start. At least US$200,000, registered with ProDominicana; in current practice the Migration Directorate asks for company documents. Spouse and minor children under the same regime. After temporary residence: 5 years of temporary residence. Your property counts: a Dominican title deed is accepted as proof of means for residence and for permanent residence.

Two years after permanent residence, you can apply. There is an exam in Spanish and a single fee of RD$29,200. Citizenship is granted by presidential decree. The Dominican Republic is not Dominica, a separate island nation: everything on this page is about the Dominican Republic.

Taxes and residency

Taxes and residency in the Dominican Republic

What an owner pays, from purchase to inheritance — and how to stay and live in the country.

Taxes

Property taxes, stage by stage

Five stages, from purchase to inheritance, each with its own rate.

Buying
You buy
3%transfer tax, paid once
- Paid by the buyer, within six months of the deed.
- No ITBIS (VAT) on the sale of land or buildings.
- Buying with a mortgage: the mortgage registration tax is 2% in 2026, 1% in 2027, abolished from 2028.
Owning
You own it
1%property tax, a year, above a threshold
- For individuals: 1% of the value above RD$10,695,494 (2026).
- Companies pay a 1% assets tax instead, credited against their income tax.
Renting
You rent it out
18%ITBIS on any rental but a home
- On renting villas, tourist apartments, land, hotels and commercial premises. Renting a home carries no ITBIS.
- A non-resident’s Dominican income: whoever pays it withholds 27%. In 2026–2028 a payer on the transitional 30% income-tax rate withholds 30% on payments abroad above RD$1 billion.
Selling
You sell
10%capital-gains tax, paid once
- For individuals, a single and final payment, within six months.
- The gain is counted after adjusting the cost for inflation.
- Exempt: the sale of your own home when the proceeds buy a new home within six months, and the sale of your own home if you are over 65.
Passing on
It passes to your heirs
3%inheritance tax, whatever your nationality
- On property located in the Dominican Republic.
- A gift: 27% of its value.

SourcesLey 288-04 Ley 173-07 DGII, CA889 Ley 30-26 (2026)DGII, CA332 Ley 253-12 DGII, IPI DGII, Resolución DDG-AR1-2026-00001 Ley 11-92, arts. 401–402 Código Tributario, Título III, art. 344 DGII, CA4790 DGII, Aviso 10-26 Ley 2569 (texto consolidado)DGII, Sucesiones Ley 195-13 (CONFOTUR)Ley 158-01

Residency

Living in the country

First you come and look. Then you live here, then you stay for good — and in time you can become a citizen.

Come and see
To see the properties and the country, the tourist card is enough for most nationalities: 30 days, extendable to 120 days. Nationals of some countries, listed by the DGII, must first obtain a visa from a Dominican consulate.
It does not lead to residence, which has its own routes, set out below.
Live here
A residence card is issued for one year and renewed every year. Three routes lead to it.
- Retiree
  US$1,500a month or more, in a pension from abroad
  - Plus US$250 a month for each dependent; no minimum age.
  - Ley 171-07 provides for no income tax on the pension and no transfer tax on the first property, once the Ministry of Finance approves.
- Rentista
  US$2,000a month or more, in steady income from abroad
  - For at least five years.
  - The same benefits as retirees.
- Temporary residence (RT-9)
  RD$300,000proof of means: a Dominican bank certificate
  - Or a Dominican title deed instead.
Stay for good
A permanent residence card is issued for one year, then for four. Two routes lead to it.
- Investor
  US$200,000invested — permanent from the start
  - At least US$200,000, registered with ProDominicana; in current practice the Migration Directorate asks for company documents.
  - Spouse and minor children under the same regime.
- After temporary residence
  5 yearsof temporary residence
Your property counts: a Dominican title deed is accepted as proof of means for residence and for permanent residence.
Become a citizen
Two years after permanent residence, you can apply.
There is an exam in Spanish and a single fee of RD$29,200. Citizenship is granted by presidential decree.
The Dominican Republic is not Dominica, a separate island nation: everything on this page is about the Dominican Republic.

SourcesDecreto 631-11 (Reglamento)DGM: Residencia de Inversionista Ley 285-04 de Migración DGM: Residencia Temporal (RT-9)DGM: Residencia Permanente (RP-1)Ley 171-07 DGM: Jubilado o Pensionado DGM: Rentista DGII: Tarjeta de Turista DGM: prórroga de estadía DGM: Naturalización Ordinaria MIP: Naturalización Ordinaria

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Discuss a purchase How to buy

General information, not legal or tax advice. Checked against official sources on October 11, 2026.

You buy

You own it

You rent it out

You sell

It passes to your heirs

Come and see

Live here

Retiree

Rentista

Temporary residence (RT-9)

Stay for good

Investor

After temporary residence

Become a citizen

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