Countries › Dominican Republic › Guide › 6. Taxes › Real estate transfer and registration taxes in the Dominican Republic: 3% transfer tax and the end of the 2% tax

Real estate transfer and registration taxes in the Dominican Republic: 3% transfer tax and the end of the 2% tax

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

Transfers of real estate pay a unified 3% within six months of completing the deed, on the property value. A separate 2% on other real estate operations, such as mortgage registration, falls to 1% in 2027 and ends in 2028. The 1% tax on incorporating companies and raising capital ends in 2027, though assets contributed in kind still pay transfer tax.

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

Real estate transfer tax	3 %Ley 288-04 art. 20, as of 2026-10-30 · in force
Other real estate operations, 2026	2 %Ley 173-07 art. 8, as of 2026-10-30 · in force
Other real estate operations, 2027	1 %Ley 30-26 art. 59, as of 2026-10-30 · pending
Tax on incorporation and capital increases, until 2026	1 %Ley 30-26 art. 58, as of 2026-10-30 · in force

The rule

1. Real estate transfers pay a unified 3% on the value of the property, replacing several older taxes, within six months of completing the transfer.
Example: Property RD$20,000,000: tax RD$600,000. / Property US$328,626.31: tax US$9,858.79.Ley 288-04 art. 20 as amended by Ley 173-07 art. 7, art. 20 paragraph II, 2007-07-17 official text · verified 2026-10-30

2. Other real estate operations pay a unified 2% ad valorem.Ley 173-07, art. 8, 2007-07-17 official text · verified 2026-10-30

3. The 2% rate falls to 1% from 2027, and the tax is eliminated from 2028.Ley 30-26, art. 59, 2026-06-18 official text · verified 2026-10-30 · changed: New phase out; notice 10-26 shows fiscal years 2027 and 2028.

4. From 2027 the 1% tax on forming companies and on capital increases is repealed. Contributions of capital assets stay subject to the transfer taxes for the type of asset.Ley 30-26, art. 58 and paragraph, 2026-06-18 official text · verified 2026-10-30 · changed: Repeal from 2027.

5. Registering a new vehicle pays 17% of CIF value, with a CO2 charge of 0% to 3% on top. Transfers of vehicles pay 2% of value.Ley 557-05 art. 22; Ley 253-12 art. 16; Ley 173-07 art. 9, art. 22; art. 16; art. 9, 2012-11-09 official text · verified 2026-10-30

Tax	2026	2027	2028
Real estate transfer	3%	3%	3%
Other real estate operations	2%	1%	Eliminated
Incorporation and capital increases	1%	Repealed	Repealed

Schedule

Worked example

A buyer finances a RD$20,000,000 (about US$328,626.31) property with a RD$10,000,000 (about US$164,313.15) mortgage. Transfer tax is RD$600,000 (about US$9,858.79). If the mortgage registers in 2026 at 2%, the charge is RD$200,000 (about US$3,286.26), and in 2027 RD$100,000 (about US$1,643.13) on the same base.

Step by step

Get the DGII value before signing.
Pay within six months.
Register at the Registro de Títulos.
Time mortgage registration and capital increases around the 2027 and 2028 changes where commercially sensible.

Common traps

Tax runs on the value of the property, so get the DGII value early.
Paying after six months adds surcharges and interest.
Moving a building into a company still pays transfer tax after 2027.

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

← Annual property tax in the Dominican Republic (IPI): 1% above RD$10,695,494 in 2026Payroll taxes in the Dominican Republic: TSS rates, 2026 caps, INFOTEP and fringe benefit tax →

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