Countries › Dominican Republic › Guide › 11. Real estate and land › Transfer tax and closing costs
Transfer tax and closing costs
Last verified: 2026-10-30 · Status: Changing
Buyers pay 3% of the property value to DGII within six months of the act; acts on unregistered land are outside the tax. Registering a mortgage costs 2% in 2026, 1% in 2027 and nothing from 2028. Notary fees follow a fixed scale by contract value, and small stamps are added at the registry.
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
| Transfer tax on real estate | 3 %Ley 173-07 art. 7, as of 2026-10-30 · in force |
|---|---|
| Base | Value of the property Ley 288-04 art. 20 paragraph II, as of 2026-10-30 · in force |
| Other real estate operations | 2 %Ley 173-07 art. 8, as of 2026-10-30 · in force |
| Other real estate operations from 2027 | 1 %Ley 30-26 art. 59, as of 2026-10-30 · in force |
| Top notary fee on the printed scale | 200000 DOPLey 140-15 art. 66 letter A numeral 14, as of 2026-10-30 · in force |
The rule
1. Transfers of real estate pay a unified 3% on the value of the property, in place of several older taxes.
Cost to do it: 3% of value: RD$600,000 (about US$9,852.10) on RD$20,000,000.Ley 173-07, art. 7, restating Ley 288-04 art. 20 and paragraph II, 2007-07-17 official text · verified 2026-10-30
Cost to do it: 3% of value: RD$600,000 (about US$9,852.10) on RD$20,000,000.Ley 173-07, art. 7, restating Ley 288-04 art. 20 and paragraph II, 2007-07-17 official text · verified 2026-10-30
2. It falls due within six months of the transfer act. After that the tax is owed with surcharges, interest and fines.Ley 173-07, art. 20 paragraphs II and III, 2007-07-17 official text · verified 2026-10-30
3. Surcharges since 1 July 2026 are 3% a month, capped at 100% of the tax. Interest is 1.10% a month per DGII Guide 17, and Aviso 10-26 sets the rate review under the new formula for January 2027.Ley 30-26, art. 26, art. 27 and art. 252 as restated; start date in DGII Aviso 10-26, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 30-26 replaced the former 10% then 4% surcharge. DGII Guide 17 still prints the old figures. See taxes/penalties-interest-and-amnesty.
4. The acts covered include sales, exchanges, payment in kind, adjudications and contributions to trusts.DGII Guide 18 on transfer and discharge of real estate, June 2025, What is the tax, 2025-06 official text · verified 2026-10-30
5. DGII's calculator works on the commercial appraisal of the property, and its figure is only an estimate until the appraisal unit confirms it.DGII Comunidad de Ayuda answer CA4215 on transfer tax, Answer CA4215, 2019-10-10 official text · verified 2026-10-30
6. Other real estate operations, such as mortgage registration, pay a unified 2%.Ley 173-07, art. 8, 2007-07-17 official text · verified 2026-10-30
7. That 2% falls to 1% in 2027 and ends from 2028.
Cost to do it: On a RD$10,000,000 mortgage: RD$200,000 (about US$3,284.03) in 2026, RD$100,000 (about US$1,642.02) in 2027.Ley 30-26, art. 59, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 30-26 of June 2026 set the phase out.
Cost to do it: On a RD$10,000,000 mortgage: RD$200,000 (about US$3,284.03) in 2026, RD$100,000 (about US$1,642.02) in 2027.Ley 30-26, art. 59, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 30-26 of June 2026 set the phase out.
8. Unregistered property, donations, inheritances and raffle prizes are outside this tax, though gifts and inheritances pay their own.DGII Guide 18 on transfer and discharge of real estate, June 2025, Important notes and other transfers, 2025-06 official text · verified 2026-10-30
9. Exempt: companies under incentive laws, nonprofit, religious and State bodies, amicable partition on divorce, and exemptions under Ley 173-07 and Ley 195-19.DGII Guide 18 on transfer and discharge of real estate, June 2025, Exempt transfers, 2025-06 official text · verified 2026-10-30
10. The property must be current on IPI or asset tax, and cannot carry unpaid prior operations or fines. All properties in a transfer act must be ready for transfer at once.DGII Guide 18 on transfer and discharge of real estate, June 2025, Important notes, 2025-06 official text · verified 2026-10-30
11. The DGII service stamp is RD$20 under Ley 33-91.
Cost to do it: RD$20 (US$0.33).DGII Guide 18 on transfer and discharge of real estate, June 2025, Cost of the service, 2025-06 official text · verified 2026-10-30
Cost to do it: RD$20 (US$0.33).DGII Guide 18 on transfer and discharge of real estate, June 2025, Cost of the service, 2025-06 official text · verified 2026-10-30
12. Notary scale for sales and mortgages, by contract value, from RD$3,000 up to RD$200,000. Leases under 15 years RD$5,000; over 15 years RD$20,000.Ley 140-15 del Notariado, art. 66 letter A, 2015-08-12 official text · verified 2026-10-30
13. Notary agreements below the fee scale are void.Ley 140-15 del Notariado, art. 66 paragraph II, 2015-08-12 official text · verified 2026-10-30
| Contract value up to | Fee | USD |
|---|---|---|
| RD$100,000 | RD$3,000 | US$49.26 |
| RD$200,000 | RD$5,000 | US$82.10 |
| RD$500,000 | RD$10,000 | US$164.20 |
| RD$1,500,000 | RD$20,000 | US$328.40 |
| RD$3,000,000 | RD$25,000 | US$410.50 |
| RD$5,000,000 | RD$30,000 | US$492.61 |
| RD$10,000,000 | RD$40,000 | US$656.81 |
| RD$20,000,000 | RD$50,000 | US$821.01 |
| RD$30,000,000 | RD$60,000 | US$985.21 |
| RD$40,000,000 | RD$70,000 | US$1,149.41 |
| RD$50,000,000 | RD$80,000 | US$1,313.61 |
| RD$100,000,000 | RD$100,000 | US$1,642.02 |
| RD$150,000,000 | RD$200,000 | US$3,284.03 |
Notary fee by contract value (Ley 140-15 art. 66 letter A)
Worked example
- A buyer takes a RD$35,000,000 (about US$574,706.04) home with a RD$15,000,000 (about US$246,302.59) mortgage. Transfer tax RD$1,050,000 (about US$17,241.18). Mortgage registration in December 2026 RD$300,000 (about US$4,926.05), or in January 2027 RD$150,000 (about US$2,463.03). Notary on the sale RD$70,000 (about US$1,149.41) and on the mortgage RD$50,000 (about US$821.01) on the printed scale.
Step by step
- Get the DGII appraisal early.
- Pay at an authorized bank or local office.
- Keep the receipt for the registry file.
- Check that the seller has filed the discharge.
Common traps
- Timing a mortgage registration across 1 January 2027 halves the charge, and from 2028 it goes.
- Tax runs on value, not on the price stated. A low price in the deed does not lower it if DGII appraises higher.
- Press reports described a bill to cut notary fees by 50%; no enactment was found, and notaries complain that the scale is not always followed, so check what is quoted.
- Ley 173-07 art. 7 paragraph I links relief for financed housing to an inflation adjusted RD$1,000,000. The current adjusted figure was not found.
Sources
- Ley 173-07
- Ley 30-26
- DGII Guide 18 on transfer and discharge of real estate, June 2025
- DGII Comunidad de Ayuda answer CA4215 on transfer tax
- Ley 140-15 del Notariado
Related pages
- real-estate/buying-and-owning-property
- taxes/real-estate-transfer-taxes
- real-estate/property-tax
- real-estate/selling-property-tax-on-gains
- taxes/inheritance-and-gift-tax
- /country/dominican-republic/
- /calendar/
- Live dashboard
Related: Dominican Republic country profile · live dashboard · central bank and release calendar · our posts on X
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