Closing costs and taxes when buying real estate in the Dominican Republic

When buying, the main cost besides the price is the transfer tax: 3% of the property value. To that are added registration procedures, legal fees and, each year, the Real Estate Heritage Tax if your assets exceed the exempt amount. All figures in this article come from the DGII and the Title Registry Office.

Upon closing the purchase

Concept	Amount	Who pays	Source
Transfer tax	3% of the property value + RD$20	The acquirer	DGII, Real Estate Transfer sheet (Law 173-07, art. 7; Law 33-91)
Legal status certification with priority reserve	RD$5,000 (additional RD$5,000 for express service)	Whoever requests it	Title Registry Office
Legal and notary fees	According to agreement with your attorney	Stipulated in the contract	—

Three important details:

• What value the 3% is calculated on. The DGII speaks of the "property value" and conducts its own appraisal. Ask your attorney what value will be used in your case.
• Do not miss the deadline. According to General Rule 03-2024, six months having elapsed since the transfer deed, the DGII notifies the acquirer to pay taxes with their surcharges.
• Documents requested by the DGII. Buyer and seller registered in the RNC, the signed FI-DVB-012 form, the notarized deed of sale with the payment method details, copy of the title and the parties' ID cards (passport if foreign).

Each year: Real Estate Heritage Tax (IPI)

According to DGII Guide 17 (January 2026):

• Rate: 1% on the value of your real estate assets exceeding RD$10,695,494 (2026 exempt amount, adjusted annually for inflation).
• Trusts: pay 1% on the total, without an exempt amount.
• Payment: in two installments, on March 11 and September 11.
• Exemptions: assets below the exempt amount; the residence of an owner aged 65 or older if it is their only property; rural properties dedicated to agriculture; properties under Law 158-01 for Tourism Promotion in the hands of their first acquirers; and low-cost and public offering housing trusts.

If you sell one day

Capital gains are calculated according to article 289 of the Tax Code, and the discharge of the property before the DGII is processed by the seller (General Rule 03-2024).

My advice: before making an offer, ask your attorney for a written estimate of all closing costs. That way you will know how much the property truly costs you, not just how much the seller is asking.

Informational content; consult your attorney or accountant before deciding. Amounts in effect in 2026, verified on October 25, 2026 in the linked official sources.