Dominican Republic

Law 30-26 was recently enacted in June 2026, and it introduces some changes for individuals that will be effective from 2027 based on the progressive scale, with exemption up to 480,000 Dominican pesos (DOP), brackets of 15%, 20%, 25%, and 27%, and annual adjustment for inflation.

Effective as of July 2026, it also includes as specific foreign-source taxable income investments, financial gains, and technical assistance services (broad and illustrative definition) for individuals.

In regards to capital gain tax, effective immediately, it reduces the rate for individuals on transfer of real estate capital gains to 10% (single payment) and exemption for full reinvestment in primary residence within six months (proportional if partial).

It also provides an exemption for capital gain tax for people older than 65 years of age when they are selling their primary residence.