If you live outside the Dominican Republic and are looking at a villa or an apartment in Casa de Campo, the first questions are usually the same. Can I buy? How does the process work? What will it cost in taxes, at closing and every year?
This guide answers those questions with the rules in force in November 2026, including what the June 2026 tax reform (Law 30-26) did and did not change.
General information only, not legal or tax advice. Rates and thresholds as published on November 10, 2026. Have your own Dominican lawyer review any purchase, and your tax adviser at home if you pay taxes elsewhere.
Quick Facts
| Can foreigners buy? | Yes. The Constitution gives foreigners the same rights as nationals (Art. 25) |
| Transfer tax | 3% of the higher of the DGII appraisal and the deed price, plus RD$20 |
| Deadline to pay it | Six months from the deed |
| Annual property tax (IPI) | 1% of the value above RD$10,695,494 (2026, individuals) |
| Tax on a later sale | 10% of the gain for individuals (Law 30-26) |
| Maintenance fees | Not published. Ask for them per property |
Can a Foreigner Buy?
Yes. Article 25 of the Dominican Constitution says foreigners have the same rights and duties as nationals, with limits such as political activity. You can hold the title in your own name.
Two practical points. For the transfer, the tax office (DGII) accepts a passport as the foreign buyer's ID. And both buyer and seller must be registered in the taxpayer registry (RNC), which your lawyer can handle as part of the closing.
The Usual Steps
Your lawyer runs the review and the paperwork. Hire one who works for you, not for the seller, before you sign anything or send a deposit.
Closing Costs and Taxes
Transfer tax: 3%
The tax is 3% of the higher of two numbers: the value the DGII assigns to the property and the price in the deed. A RD$20 fee is added. It is normally paid by the buyer, and it must be paid within six months of the deed. After that, surcharges and interest apply.
What Law 30-26 changed
The tax reform signed on June 18, 2026 did not change the 3% transfer tax or the IPI. What it did:
- It set a flat 10% tax on the capital gain when an individual sells real estate, as a single and final payment, settled within six months of the sale.
- It reduces the separate 2% tax on other real estate operations under the mortgage registration laws to 1% in 2027 and eliminates it from 2028. Ask your lawyer if you plan to finance with a Dominican mortgage.
- It added a rule that a taxpayer cannot use more than one incentive regime for the same activity, investment or transaction.
Legal fees
Agree the fee, what it covers and the taxes on it in writing before work starts.
CONFOTUR
Some projects are classified under the tourism incentive law (Law 158-01, known as CONFOTUR). Depending on the project, this can exempt the first transfer of a unit from transfer tax and the property from IPI, for a period of 15 years counted from the completion of the works. Not every project or transfer gets the same treatment, and Law 30-26 left the regime in place. If a seller says a property has CONFOTUR, ask your lawyer to confirm the classification and what it covers for your purchase.
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IPI, the annual property tax
For individuals, the IPI is 1% of the value of their real estate above an exempt amount. For 2026 that amount is RD$10,695,494, and it applies to the combined value of everything you own in the country, not to each property. It is adjusted for inflation every year. The tax is paid in two installments, due March 11 and September 11.
Two exemptions worth knowing: properties covered by special laws such as CONFOTUR, and a 50% reduction for pensioners and rentistas with income from abroad who hold that status.
Resort and community charges
Casa de Campo does not publish owner maintenance fees. Before signing the promise of sale, ask for the current charges of that property in writing and confirm the seller is up to date. Owners get their homeowner courtesy cards through the resort's concierge offices.
Also budget for staff, utilities, insurance and upkeep. Ask for recent bills.
When You Sell
Under Law 30-26, an individual who sells real estate pays 10% on the gain. The law does not yet define exactly how the gain is calculated. As of November 10, 2026, the implementing regulation was still a draft open to public comment, and it is not in force until a decree is issued. How this applies to sellers who live abroad should be confirmed with a Dominican tax adviser.
Frequently Asked Questions
Can a foreigner own property in the Dominican Republic in their own name?
Yes. The Constitution (Art. 25) gives foreigners the same rights as nationals. For the transfer, the DGII accepts a passport, and both parties must be registered in the RNC.
How much is the property transfer tax?
3% of the higher of the DGII appraisal and the deed price, plus RD$20. The buyer normally pays it, within six months of the deed.
Did the 2026 tax reform change what a buyer pays?
It did not amend the 3% transfer tax or the IPI. It set a flat 10% tax on the gain when an individual sells, and it phases out the separate 2% tax on other real estate operations by 2028.
What is the annual property tax?
The IPI: in 2026, 1% of the value above RD$10,695,494 for individuals, measured on all their real estate together. It is paid in two installments, March 11 and September 11.
How much are the maintenance fees in Casa de Campo?
There is no official published figure. Ask for the current charges of the specific property in writing before you sign.
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