Santo Domingo's Colonial Zone: selling Dominican property as a foreigner

Selling property in the Dominican Republic as a foreigner: same process as a Dominican, one tax rule still open.

Selling in the DR. The process. The open tax rule. Brinkman Data brand card.

// Short answer

A foreigner sells Dominican property the same way a Dominican does: a notarised deed, the duplicate title, a clean IPI certificate, and registration of the buyer. The tax on the gain is a flat, final 10% for individuals under Law 30-26, in force since June 2026; the rate for a non-resident seller is the open point.

What happens to the property when the owner dies: which law applies, the tax on the heir and the deadlines: inheritance and probate for Dominican property.

Rules and rates as of September 2026. The Dominican Republic's June 2026 tax reform (Law 30-26) is in force, but some of its figures here still come from secondary sources, so check the dated items with the DGII before you sign. Every figure links to its source.

Can a foreigner sell property in the Dominican Republic?

Yes. Foreigners can buy, rent out and sell property on the same terms as nationals, according to a Dominican attorney quoted by El Inmobiliario in June 2026, and the U.S. State Department reports the same procedures for foreigners as for citizens. The sale is registered at the Registro de Títulos.

The buying side, for context: buying property in the Dominican Republic as a foreigner.

What documents does the seller provide?

The seller's duplicate Certificado de Título, or a transferable Constancia Anotada; a DGII certification that IPI is paid or exempt; the seller's ID, plus the spouse's where relevant; and the signed deed. Foreign sellers identify with a passport plus a second national ID. A marriage certificate is needed where the civil status on the title differs.

If your ownership sits on a Constancia Anotada, expect buyers to ask about a deslinde: the certificado de título, explained.

What tax does a foreigner pay on the gain from a Dominican sale?

A 10% flat, final tax on gains from selling real estate owned by individuals, payable within 6 months of the transfer (Law 30-26, article 14, new Tax Code article 296-1). The law is in force from its promulgation in June 2026 (article 62). What is still open is the rate for a non-resident seller, under the Tax Code's non-resident rule (article 305, amended by article 20).

Before Law 30-26, gains were taxed as ordinary income with the acquisition cost indexed for inflation, according to PwC. An heir's cost is the value received in the succession, adjusted for inflation (DGII Consulta 23 of May 2024). Get the non-resident rate from a Dominican tax adviser at the time you sell.

Are there exemptions from the new Dominican capital gains tax?

Two, both in the law text. Selling your habitual residence is exempt if the whole proceeds are reinvested in a new habitual residence within 6 months, and partly exempt in proportion if only part is reinvested. Selling your habitual residence after 65 is fully exempt (Law 30-26, articles 14 and 16).

Both are written for a habitual residence, which a non-resident's holiday home usually is not.

What does selling cost in the Dominican Republic?

Mainly the agent. Global Property Guide gives an agent fee of 2% to 3% paid by the seller, and puts total seller costs at 2% to 3%. The 3% transfer tax is normally listed as a buyer cost. Settle any IPI due first, because the registry needs a certificate that it is paid.

If you bought a CONFOTUR unit, your buyer does not inherit the exemption: only the first purchaser from the developer benefits. The full cost table: Dominican Republic property buying costs.

Can I take the sale proceeds out of the Dominican Republic?

Generally yes. The U.S. State Department reports free convertibility of the peso and no restrictions on repatriating investment funds. In practice you need the ProDominicana foreign investment registration certificate to repatriate proceeds and to buy foreign exchange, and the Central Bank must be notified within 60 days of the remittance.

If you did not register the investment when you bought, raise it with your lawyer well before the sale. The money side: transferring money to the Dominican Republic for a property.

// Buying in Dominican Republic?

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Frequently Asked Questions

What is capital gains tax on property in the Dominican Republic?
A flat, final 10% on gains by individuals under Law 30-26, in force since June 2026. The rate for a non-resident seller is the open point.
Who pays the transfer tax when selling in the Dominican Republic?
It is normally listed as a buyer cost: 3% of the property value, due within 6 months of the transfer.
Does the CONFOTUR exemption pass to my buyer?
No. Only the first purchaser buying directly from the developer benefits. A resale does not carry the exemption.
Do I need an IPI certificate to sell?
Yes. The registry requires a DGII certification that IPI is paid or exempt before it records the transfer.
Can I send my sale proceeds home?
Generally yes, with the ProDominicana registration certificate. The Central Bank must be notified within 60 days of the remittance.

Header photo: Максим Улитин, CC BY 3.0, via Wikimedia Commons. All credits: image credits.

Stan Brinkman

About the author

Stan Brinkman

Independent property analyst. Not an agent, no commission, not a licensed financial adviser. I bought two condos with my own money and published every number: my first unit and my second unit. How the research is done: the method.

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Disclaimer

Brinkman Data Analytics is an independent research service. Not financial, investment, tax, or legal advice. All yield figures are estimates based on historical research data and are not guaranteed. International real estate carries risk of partial or total loss of capital.