Every guest-facing tourism business in the DR needs at least one MITUR license, renewable periodically; operating without it exposes the business to closure and blocks access to the CONFOTUR incentives described below.

II. Tourism Incentives — Law 158-01 (CONFOTUR)

Tourism investment incentives are governed by Law 158-01 on Tourism Development, as amended by Law 195-13. Upon classification of the project by the Tourism Development Council (CONFOTUR), qualifying investors receive a 100% exemption for up to 15 years from income tax, incorporation and capital increase taxes, construction permits, real estate transfer tax and property tax (IPI), and import duties and ITBIS on the equipment, materials and furnishings needed to start operations, among other benefits. The regime, its covered activities and its practical implications for investors and buyers of tourism real estate are addressed in Foreign Investment, section VII, and Real Estate Property.

III. Hotel Establishments

Tourism Regulation 2115 of July 13, 1984 governs the classification, start-up, registration and operation of hospitality establishments in the DR. Opening a hotel, aparthotel or other hospitality establishment requires an operating license from the Ministry of Tourism, renewable annually.

The regulation classifies hotel establishments by location, characteristics and services as: (a) city hotels; (b) beach hotels; (c) mountain hotels; (d) aparthotels; and (e) bungalows, cabins and villas.

The Ministry of Tourism assigns the category of each establishment, oversees pricing compliance, inspects operations, resolves guest claims, and assesses the dimensions, characteristics and room capacity that establishments must meet.

IV. Restaurant Classification

Tourism Regulation 2116 of July 13, 1984 establishes the norms for the classification, start-up and operation of establishments offering food and beverage services. A restaurant is a service establishment that regularly or professionally serves food and beverages to the general public for consumption on the premises for a set price.

The start-up authorization and classification require an application accompanied by the floor plan of the premises at 1:100 scale, stating the name, purpose, dining capacity and number of seats. The classification committee must evaluate the application within thirty (30) days. Once licensed, the establishment must maintain the quality, organization, service and hygiene standards under which it was classified.

V. Classification of Gift Shops

Tourism Regulation 2123 of July 13, 1984 authorizes and supervises commercial establishments dedicated to selling Dominican crafts and traditional items to visitors. A gift shop is any commercial establishment mainly dedicated to selling crafts, traditional-genre gifts or merchandise to tourists.

Installation or opening requires an authorization permit granted exclusively by the Ministry of Tourism, upon presentation of the project before the Ministry’s Gift Shop Section with the required documents. The Ministry controls, supervises and inspects gift shops, keeps the registries updated and applies the penalties arising from non-compliance.

VI. Classification of Travel Agencies and Tour Operators

Tourism Regulation 2122 of July 13, 1984 regulates the specialized establishments authorized to act as intermediaries between service providers and the public, organizing, selling and executing tourism plans such as hotel reservations, air tickets, excursions, transportation and equipment rentals. They are classified by services offered as: (a) wholesale travel agencies; (b) reservation and ticketing agencies; (c) inbound and outbound tour operators; and (d) local and domestic tour operators.

Offering travel agency services requires an authorization from the Ministry of Tourism, filed with the documents set forth in the regulation, valid for four (4) years and renewable. Tour operators must provide the Ministry with the list of their tourist guides and supporting documents, and the Ministry conducts biannual inspections to ensure compliance.

VII. Tourism Transportation and Vehicle Leasing

Regulation 2119 of July 13, 1984 on Tourism Passenger Land Transportation, as modified by Decree 817-03, establishes the requirements for vehicles used in tourism transportation, cars, taxis, minibuses and buses, and for the planning of transportation services connecting ports, airports, hotels and attraction sites for local and foreign tourists.

Tourism passenger transportation is the use of public roads by national and foreign tourists in specific vehicle units to reach hotels, restaurants, airports, seaports, beaches, rivers, lakes, amusement parks and tourism and ecotourism zones. Bus, safari jeep and vehicle rental (rent-a-car) companies require an operating license from the Ministry of Tourism, renewable annually.

VIII. Casinos and Gaming

The Casinos Law 351 of August 6, 1964, as amended, promotes international tourism by authorizing licenses for the operation of casinos and gaming halls in first-class tourism hotels and regulating their functioning. The license application is filed before the Ministry of Finance, indicating: (a) the games to be installed; (b) the admission rules and maximum bets; and (c) opening and closing hours. Once authorized, a summary of the authorization must be published in a national newspaper, and the operation remains under the surveillance of the authorities.

Law 96 of 1988 allows gaming houses to install slot machines, which may operate in any currency.

Law 30-26 (June 2026) restructured the taxation of gaming, including new taxes on lottery and gaming prizes and monthly slot-machine taxes payable to the DGII; casino and gaming operators should reassess their tax compliance calendar under the new rules (see Tax Law).

This publication is provided for informational purposes only and not as legal advice. Any transaction related to any of the described aspects shall require advice and be specifically consulted with the Firm in advance. © Arthur & Castillo. All Rights Reserved. Next