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 RD$480,000 and brackets of 15%, 20%, 25%, and 27%; annual adjustment for inflation.

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

In regards to capital gain tax it reduces the rate to individuals on transfer of  Real estate capital gains to 10% rate (single payment) and exemption for full reinvestment in primary residence within 6 months (proportional if partial). (Effective immediately).

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