Countries › Dominican Republic › Guide › 6. Taxes › Capital gains in the Dominican Republic: 10% on real estate for individuals, 27% for companies and offshore share sales

Capital gains in the Dominican Republic: 10% on real estate for individuals, 27% for companies and offshore share sales

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

Gains are the sale price less inflation adjusted cost. Since June 2026 individuals pay a final 10% on real estate gains, with reliefs for home reinvestment and sellers over 65, while companies include gains in income at the general rate. Sale of a foreign company holding Dominican assets can be taxed, and crypto is now expressly a capital asset.

USD figures use the Banco Central de la República Dominicana reference selling rate of RD$60.8594 per US dollar for 28 October 2026, the latest row in its published rate file on the verification date, rounded to the cent.

Key facts

Capital gains, companies	27 %Ley 11-92 art. 297, as of 2026-10-30 · in force
Real estate gains, individuals, final	10 %Ley 11-92 art. 296-1, as of 2026-10-30 · in force

The rule

1. The gain is the sale price less acquisition or production cost adjusted for inflation. For depreciable assets, the cost is the residual value.Ley 11-92, Código Tributario, art. 289, 1992-05-16 official text · verified 2026-10-30

2. Gains on real estate owned by individuals pay 10% as a sole and final payment, settled within six months of completing the transfer.
Example: Gain RD$15,000,000: tax RD$1,500,000. / Gain US$246,469.73: tax US$24,646.97.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 296-1 and paragraph I, 2026-06-18 official text · verified 2026-10-30 · changed: New article added by Ley 30-26 art. 14, immediate under notice 10-26.

3. A gain on the habitual home is exempt if the whole amount received is reinvested in a new habitual home within six months, and proportionally if partly reinvested.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 296-1 paragraphs II and III, 2026-06-18 official text · verified 2026-10-30

4. Gains on the transfer of the habitual home by individuals over 65 are exempt.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 299 literal m, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 30-26 art. 16 replaced the earlier RD$500,000 exemption.

5. Entities whose sole activity is holding real estate not used for commercial activity can use the 10% treatment.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 296-1 paragraph IV, 2026-06-18 official text · verified 2026-10-30

6. Companies include capital gains in taxable income at the art. 297 rate. The general rate applies throughout Title II unless an excepted article applies.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 297 and paragraph I, 2026-06-18 official text · verified 2026-10-30

7. Assets located or used in the country count as disposed of when shares of a company formed abroad that owns them are transferred. DGII estimates the value from the share price and the proportion of those assets in the company's equity.Ley 11-92, Código Tributario, art. 289 paragraph I, 1992-05-16 official text · verified 2026-10-30

8. Capital assets include digital goods and crypto assets.Ley 11-92, Código Tributario, as amended by Ley 30-26, art. 289 literal e, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 30-26 art. 19 added digital goods and crypto assets.

9. A contribution in kind to a company taxes the partner on the excess over inflation adjusted cost.Ley 11-92, Código Tributario, art. 299 literal i, 1992-05-16 official text · verified 2026-10-30

10. Under the Spain treaty, shares deriving more than 40% of value from Dominican real estate can be taxed in the Dominican Republic.Spain treaty, art. 14 paragraph 3, 2014-07-25 official text · verified 2026-10-30

Seller	Rate	Tax	In USD
Individual, real estate	10%	RD$1,500,000	US$24,646.97
Company in general	27%	RD$4,050,000	US$66,546.83
Company with income from RD$1,000 million, 2026 to 2028	30%	RD$4,500,000	US$73,940.92

Same gain of RD$15,000,000 by seller

Worked example

An individual sells a rental apartment for RD$35,000,000 (about US$575,096.04) with an adjusted cost of RD$20,000,000 (about US$328,626.31). The tax is RD$1,500,000 (about US$24,646.97), due within six months, and the transfer also pays the 3% transfer tax, RD$1,050,000 (about US$17,252.88) on that value.

Step by step

Compute the inflation adjusted cost using the DGII multiplier.
Check the home reinvestment or over 65 reliefs.
Settle the tax within six months of the transfer.
For foreign holding sales, assess Dominican assets before signing.

Common traps

Art. 296-1 refers to individuals without limiting it to residents, so a non resident seller should expect it to be in play.
DRAFT, NOT IN FORCE: the draft regulation accepts only completed purchases as reinvestment, not options, off plan contracts or promises, and sets evidence for habitual home.
A sale to a relative can be treated as a gift under art. 17 of Ley 2569. See the inheritance page.

Sources

Related: Dominican Republic country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

← Deductions and depreciation in the Dominican Republic: 5%, 25% and 15% categories and the coming accelerated regimeTax treaties of the Dominican Republic: Canada and Spain only, with rate table and how to claim relief →

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