The Dominican Republic has emerged as a prime destination for international real estate investment, supported by comprehensive legal protections, fiscal incentives including 15-year property tax exemptions, and modernized digital infrastructure. Legal experts highlight how the combination of macroeconomic stability, transparent regulatory frameworks, and unrestricted capital repatriation has positioned the country as one of the Caribbean's most competitive and reliable real estate markets.

For the purposes of the law, the term investor shall mean "those individuals that benefit from steady and permanent income derived from capitals gen­erated or located abroad by reason of any...

Custom duties, established under a separate statute, are administered and collected by the Customs Agency.

This is a formal document, binding on both parties, and signed by them in the presence of a Notary Public.

Law No. 18-88 establishes an annual tax called Real estate Property Tax, Sumptuary Housing and Urban Lots not built.