Inheriting Assets in the Dominican Republic: Why Domicile — Not Nationality — Decides Everything When a foreign owner of Dominican property dies, the first legal question is not who the heirs are. It is where the deceased lived — because under Dominican rules, the last domicile decides which country’s succession law governs the estate. Two […]
Dominican Property Taxes: What Buyers Pay, When, and What Changed in 2026 Six months. That is how long a buyer of Dominican real estate has to pay the 3% transfer tax after closing before surcharges and interest begin to accrue — and it is the deadline most often missed by foreign purchasers who assume the […]
CONFOTUR Tax Exemptions for Tourism Projects: What Law 158-01 Still Offers After the 2026 Reform. Tourism and real estate together attracted roughly 42 cents of every dollar of foreign direct investment that entered the Dominican Republic in 2025 — a record year at over US$5 billion. Much of that flow rests on a single statute […]
Border Zone Tax Incentives Under Law 12-21: A 30-Year Exemption Most Investors Overlook. While most foreign capital crowds into Punta Cana and Santo Domingo, seven provinces along the Haitian border offer something no beachfront project can match: a 30-year, 100% income tax exemption. The trade-off is location; the opportunity is a tax horizon longer than […]
CONFOTUR Tax Exemptions for Tourism Real Estate in the Dominican Republic: 15 Years, Nationwide — With New Limits in 2026 A condominium buyer in Punta Cana who chooses a CONFOTUR-approved project over an identical unapproved one can avoid the 3% real estate transfer tax at closing and the annual property tax for years afterward. That […]
The review of promise of sale contracts for pre-construction real estate property in Punta Cana requires years of experience and the edge to find out the check items needing clarification, update or negotiation by the purchaser with the owner and developer. Buyers often ask for a second opinion or the review of their promise of […]
The Nice International Classification Thirteenth Edition entered in force in the Dominican Republic on January 1st, 2026. In this regard, the Classification establishes, among other items, the following: First: Goods and services will not be considered similar, solely for being in the same category; Second:Goods and services will only be considered different by appearing in […]
Dominican real estate due diligence is the first step for verifying that the title to a prospective real estate property is clear and marketable. The purchase of Dominican Republic real estate property is governed by Real Estate Property Law 108-05 of 2005 and its regulations as well as the Dominican Civil Code and other special […]
Nearshoring in the Dominican Republic: How Free Zone Law 8-90 Shields Manufacturers From Tariff Volatility When tariffs on Asian imports can double between one quarter and the next, the cost of distance stops being theoretical. Manufacturers supplying the U.S. market are discovering that a factory two days by sea from Miami — inside a jurisdiction […]
The Dominican 1% Property Tax (IPI) in 2026: Exempt Amount, Deadlines and Fiscal Reform Changes Every January, the Dominican tax authority publishes a single number that decides whether thousands of property owners will write two checks that year. For 2026, that number is RD$10,695,494. The figure is the exemption threshold of the IPI, the 1% […]
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