Countries › Dominican Republic › Guide › 6. Taxes › Inheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions

Inheritance and gift tax in the Dominican Republic: 3% on estates, 27% on gifts and new exemptions

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

Estates pay 3% after deductions, and Ley 30-26 exempts those below RD$1 million, or RD$2 million for direct relatives. Gifts pay the corporate rate, 27%, unless below the personal exempt amount or to charities. Sales to close family are presumed to be gifts, and those presumed gifts now pay at the 3% rate.

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

Estate tax	3 %Ley 2569 art. 6, as of 2026-10-30 · in force
Gift tax	27 %Ley 2569 art. 15, as of 2026-10-30 · in force
Exempt estate	1000000 DOPLey 2569 art. 8, as of 2026-10-30 · in force
Exempt estate, direct line	2000000 DOPLey 2569 art. 8, as of 2026-10-30 · in force

The rule

1. The estate tax is 3% of the estate after deductions.
Example: Net estate RD$10,000,000: tax RD$300,000. / Net estate US$164,313.15: tax US$4,929.39.Ley 2569 art. 6 as amended by Ley 288-04 art. 16, art. 6, 2004-09-28 official text · verified 2026-10-30

2. Exempt: transfers below RD$1 million in total, or below RD$2 million for direct line relatives, family property, the deceased's life insurance and bequests to public or charitable bodies. Amounts adjust with inflation.Ley 2569 as amended by Ley 30-26, art. 8 (Ley 30-26 art. 55), 2026-06-18 official text · verified 2026-10-30 · changed: Raised the exemptions, immediate per notice 10-26.

3. Gifts pay the corporate income tax rate in force on the date, which DGII lists as 27%. The donee pays unless the deed says otherwise.
Example: Gift RD$5,000,000: tax RD$1,350,000. / Gift US$82,156.58: tax US$22,182.28.Ley 2569 art. 15 as amended by Ley 253-12 art. 41; DGII gift tax page, art. 15, 2012-11-09 official text · verified 2026-10-30

4. Gifts below the personal exempt amount, gifts to public or charitable bodies and for family property are exempt. Successive gifts from one person pay once the yearly total exceeds that amount.Ley 2569 as amended by Ley 30-26, art. 21 (Ley 30-26 art. 56), 2026-06-18 official text · verified 2026-10-30 · changed: Replaced the old low limit.

5. Sales and some company acts between direct line relatives where the buyer is a descendant, spouses or second degree collaterals are presumed gifts unless proven otherwise.Ley 2569, art. 17, 1950-12-04 official text · verified 2026-10-30

6. Those presumed gifts now pay at the inheritance rate.Ley 2569 as amended by Ley 30-26, art. 17 paragraph III (Ley 30-26 art. 57), 2026-06-18 official text · verified 2026-10-30 · changed: New paragraph.

7. The estate return is due in 90 days of death, with extensions up to 105 days in two parts if requested before the end of the 90 days. Late returns pay from 10% to 50% by delay.DGII inheritance tax page, Guide, 2026-10-30 official text · verified 2026-10-30

8. Gift returns are due 30 days from delivery, with 30 days to pay after assessment. The same late scale applies.DGII gift tax page, Guide, 2026-10-30 official text · verified 2026-10-30

9. DRAFT, NOT IN FORCE. The draft sets values for estate assets, defines direct line as up to second degree, and lists indicators of a real sale, such as bank payment or third party finance, against a presumed gift.Draft regulation of Ley 30-26, art. 33 to art. 37, 2026-10-30 official text · verified 2026-10-30

Route	Rate	Tax
Inheritance	3%	RD$150,000
Express gift	27%	RD$1,350,000
Sale presumed to be a gift	3%	RD$150,000

Transfer of RD$5,000,000 to a child

Worked example

A property worth RD$5,000,000 (about US$82,156.58) given outright to a child costs RD$1,350,000 (about US$22,182.28) at 27%. The same asset passing by inheritance costs RD$150,000 (about US$2,464.70).

Step by step

Value the estate.
List deductions with fiscal receipts.
File within 90 days, or request an extension.
For gifts, file within 30 days.
Keep bank proof of real price on family sales.

Common traps

DGII's page still shows RD$500 and RD$1,000 limits from before Ley 30-26.
A gift deed costs far more than a documented sale at a real price or inheritance.
The gift tax rate tied to the corporate rate does not state how the temporary 30% applies.
The annotated Ley 2569 has a note on ruling TC/0033/12 at art. 7 and connected provisions, so check how that affects any case.

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

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