Countries › Dominican Republic › Guide › 11. Real estate and land › Short term rentals

Short term rentals

Last verified: 2026-10-30 · Status: Changing

No dedicated law for Airbnb style rentals is in force. Tourist stays of up to 90 days are outside the lease law, income tax applies as for other rent, and ITBIS treatment is unsettled. The Ministry of Tourism's draft registry, RENATUR, was withdrawn in July 2026 after consultation, per press reports, in favor of a dialogue. Condominium rules can ban the activity.

USD figures use the Banco Central de la República Dominicana reference selling rate of RD$60.9007 per US dollar for 29 October 2026, the latest row in its published rate file on the verification date, rounded to the cent.

Key facts

Tourist rental length outside Ley 85-25	90 days or lessLey 85-25 art. 2 numeral 4, as of 2026-10-30 · in force
Mandatory short stay registry	None in force found MITUR draft withdrawn July 2026, as of 2026-10-30 · pending

The rule

1. Rentals of property for tourist or recreational purposes of up to 90 days are excluded from Ley 85-25.Ley 85-25 sobre Alquileres de Bienes Inmuebles y Desahucios, art. 2 numeral 4, 2025-08-15 official text · verified 2026-10-30

2. Rent to an individual host paid by a company is 15% final, and rent to a non resident host is 27% final.Ley 30-26, art. 17 and art. 20, restating art. 309 and art. 305, 2026-06-18 official text · verified 2026-10-30

3. Housing rental is exempt from ITBIS. Asked in January 2026 whether an Airbnb stay is taxed in full, DGII's help channel gave no rule and sent the taxpayer to a formal technical consultation.DGII Comunidad de Ayuda; Ley 11-92 art. 344 numeral 5, DGII answer, 2026-01-22 official text · verified 2026-10-30

4. An owner cannot use a unit for purposes outside the building rules or disturb neighbors.Ley 5038 sobre Condominios, art. 7, 1958-11-21 official text · verified 2026-10-30

5. The building rules can be changed by the consortium with the majorities in the law, and changes bind buyers and third parties once filed at the registry.Ley 5038 sobre Condominios, art. 10 and art. 12, 1958-11-21 official text · verified 2026-10-30

6. A May 2026 Ministry of Tourism draft would have made RENATUR registration a condition of marketing short stays, and let condominium rules exclude them. Per press reports it was withdrawn in July 2026 for a dialogue, and no later text was found.Acento report on the withdrawn short stay resolution (press), Press report, 2026-07 official text · verified 2026-10-30 · changed: Draft withdrawn July 2026. Not law.

Worked example

An owner in Punta Cana earns RD$1,800,000 (about US$29,556.31) a year through a platform. No withholding applies unless a company pays the owner, so the income goes on the owner's return. A non resident owner paid by a local manager sees 27% withheld on what is paid, RD$486,000 (about US$7,980.20) on the full amount.

Step by step

Read the condominium rules before buying for rental.
Decide how income is reported.
Seek a DGII consultation if the sums are large.
Watch for a new Ministry of Tourism text.

Common traps

Ley 30-26 as read here has no rule for rental platforms. Expect change through regulation or a new bill.
A resolution differs from a law. The draft's power to bind owners was itself challenged by the sector, per press.
Hotel style services alongside the stay may push a rental away from the housing exemption. Take advice.
Tourist stays outside Ley 85-25 lack its eviction track.

Sources

← Residential and commercial leasesCondominiums →

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