Dominican Republic Cuts Capital Gains Tax on Property Sales to 10 Percent: What Law 30-26 Means for Owners and Investors

The Dominican government promulgated Law 30-26 on June 18, 2026, a package of pro-growth and fiscal simplification measures known as the “Plan Anticrisis.” One of its provisions speaks directly to anyone who owns or plans to buy property here: the capital gains tax on real estate sold by individuals drops to 10 percent.

For owners in Samaná who have watched their property appreciate over the years, this is the single most relevant line in the new law. Below is a plain reading of what changed, what did not, and how it fits into a sale or a purchase decision.

What the tax was before

Capital gains in the Dominican Republic is the tax on the profit made when a property sells for more than its acquisition cost. Under the rates published by the Dirección General de Impuestos Internos (DGII), the gain on a real estate sale was taxed at 25 percent for Dominican individuals and 27 percent for companies. The tax applies to the gain, not to the full sale price.

The gain itself is calculated by subtracting the inflation-adjusted acquisition cost from the sale price, and it is reported in the annual income tax return. In practice, that adjustment for inflation often reduces the taxable gain well below the simple difference between purchase and sale.

What Law 30-26 changes

The new law reduces the rate to 10 percent on the capital gain from a real estate sale when the seller is an individual. The way the gain is calculated does not change. What changes is the rate applied to it.

A simple illustration. An owner who bought an apartment and later sells it with an inflation-adjusted gain of US$100,000 would have faced a 25 percent charge, or US$25,000, under the prior rate for individuals. Under Law 30-26, the same gain is taxed at 10 percent, or US$10,000. The figures are illustrative, and every case depends on the documented acquisition cost, the inflation adjustment, and allowable deductions.

The law also provides an exemption when the seller reinvests the proceeds in a home within six months of the sale. Owners who sell to relocate or to move into a different property should review this point carefully with their advisor, because the precise conditions are defined in the regulation.

One distinction worth keeping in mind: the 10 percent rate applies to individuals. Property held through a company is taxed under the corporate rate, which remains at 27 percent. For buyers weighing whether to purchase in their own name or through a structure, the exit tax is now part of that calculation.

What did not change

It is as important to know what the law left untouched:

• The annual property tax, known as IPI, was kept out of the package. The yearly cost of holding a property is unchanged.
• The ITBIS rate was not raised.
• The CONFOTUR regime was not modified. Properties that already carry CONFOTUR benefits continue to enjoy their existing exemptions, including on capital gains during the benefit period.
• The 3 percent transfer tax paid by the buyer at closing was not reported as changed.

For context outside real estate, the law also raised the airport departure tax from US$20 to US$30 per passenger and opened a tax amnesty for outstanding balances that runs through December 31, 2026.

What it means for the Samaná market

A lower capital gains rate reduces the cost of selling. For owners who held back because the prior rate took a meaningful share of their gain, the math now looks different, and more of them may decide the moment is right to list. That points to more inventory coming to market, which gives buyers more to choose from and gives sellers a cleaner path to a transaction.

For the investor who buys and later sells in their own name, the after-tax return on exit improves. That strengthens the case for the Dominican Republic as a competitive place to own property in the Caribbean, a point that already draws buyers to Las Terrenas, El Limón, and Playa Cosón.

A note of balance. Economists have described Law 30-26 as a response to the current international situation rather than a structural overhaul, and a future reform could revisit other parts of the tax framework. The 10 percent rate is the law today. It is worth acting on current rules with current advice, rather than assuming today’s terms are permanent.

Before you act

This article is general information, not legal or tax advice. Law 30-26 is newly promulgated, and the DGII is expected to issue implementation details. The exact treatment of your sale depends on your documented costs, your holding structure, and the final text of the regulation. Confirm the specifics with your attorney or tax advisor before you sign.

If you are weighing a sale, a purchase, or a change in how you hold a property in Samaná, our team can walk you through the numbers on your specific situation and connect you with the right legal counsel. Reach out through our contact page to start the conversation, or see our Las Terrenas investment analysis for the broader market data behind that decision.