Inheritance and probate in the Dominican Republic: what happens to a foreign owner's property.
// Short answer
Who inherits Dominican property is decided by the law of the country where the deceased was domiciled, not by Dominican law, and renvoi is excluded, so a UK or US owner's Dominican flat follows UK or US law. The tax is Dominican: a 3% succession tax on property in the country, whatever the deceased's nationality. Since June 2026 transfers below RD$1 million, or RD$2 million to direct-line relatives, are exempt. The declaration is due within 90 days.
Rules and rates as of October 2026. This explains the rules and where they are written; it is not legal advice on an estate.
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Which law decides who inherits property in the Dominican Republic?
The law of the deceased's domicile at death, even for property in the Dominican Republic; a will can choose the law of the country of habitual residence instead (Law 544-14 on private international law, article 54). The rule that property follows the law of its location expressly excludes succession (article 76), and renvoi is excluded (article 85), so a UK or US domiciliary's Dominican flat follows that country's law.
When Dominican law does govern, it reserves part of the estate for children: lifetime gifts plus bequests cannot exceed half the estate with one child, a third with two, and a quarter with three or more (Civil Code article 913). Without children, ascendants are reserved half when there are ascendants in both lines, or a quarter with one line only (article 915); with neither, the whole estate is free (article 916).
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How much succession tax is due in the Dominican Republic?
A flat 3% of the net estate after deductions, on property located in the country whatever the deceased's nationality. Since Law 30-26 of June 2026, transfers below RD$1,000,000, or RD$2,000,000 to direct-line relatives, are exempt, both adjusted for inflation each year. These are thresholds, not allowances: above them the whole amount is taxed. A spouse is not a direct-line relative.
Taxes as owner and on a later sale: Dominican Republic property tax for foreigners.
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Dominican Republic estate pack
Own property in the Dominican Republic? What your heirs will face, worked out
Your domicile's law decides, not Dominican law, and there is no renvoi. 3% succession tax for every heir, 90 days to declare, registering a foreign will, and a 7-point checklist to take to a lawyer.
What is the deadline for the succession declaration?
90 days from the death or the opening of the succession. Extensions of up to 105 days in total can be requested before day 90; late filing carries surcharges from 10% up to 50%.
A will made abroad must be registered before it is carried out on Dominican property (Civil Code article 1000), and a foreign succession decision is recognised when it comes from the state of the last domicile or of the chosen law (Law 544-14, article 96). Until the tax is paid, inherited property cannot be sold or mortgaged without DGII authorisation (Law 2569-50, article 36). No official source gives a typical length of the whole process. The title the heirs receive: the certificado de titulo explained.
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Frequently Asked Questions
Which law decides who inherits my Dominican property?
Is there inheritance tax in the Dominican Republic?
How long do heirs have to declare in the Dominican Republic?
Can I leave my Dominican property to anyone?
Header photo: Максим Улитин, CC BY 3.0, via Wikimedia Commons. All credits: image credits.