03/08/2026
The Dominican Republic has introduced Law 30-26, bringing significant updates to the country’s tax framework that affect real estate transactions.
One of the most notable changes is the introduction of a 10% final tax on capital gains earned from the sale of real estate by individuals. It’s important to note that this tax applies to the profit from the sale—not the total selling price.
Depending on the circumstances, certain exemptions may apply, including specific cases involving a primary residence or qualifying taxpayers. Because every transaction is different, it’s important to seek professional legal or tax advice before buying or selling property.
While the law introduces new tax considerations, it also reflects the Dominican Republic’s continued efforts to modernize its legal and tax framework, providing greater clarity and confidence for property transactions.
Whether you’re purchasing a vacation home, investing in rental property, or planning to sell, staying informed is an important part of protecting your investment.
Have questions about how Law 30-26 could affect your real estate plans?
Contact us—we’re happy to help connect you with the right professionals.
📲 +1(809)383-4991
