Dominican Republic Capital Gains Tax
Detailed capital gains tax rates and rules for Dominican Republic in 2026.
Capital GainsDOP
Capital gains in the Dominican Republic are generally treated as ordinary income and taxed at the individual's marginal rate (up to 25%) or the corporate rate (27%). Real estate capital gains are calculated based on the difference between sale price and the inflation-adjusted cost. A 1% tax is withheld on real estate transactions as an advance payment.
Short-Term Rate
27%
Long-Term Rate
27%
Standard Rate
27%
Exemptions
- Sale of primary residence may be exempt under certain conditions
- Gains from the sale of shares listed on the Dominican Stock Exchange may have preferential treatment
- Free trade zone companies are exempt from capital gains tax
How Dominican Republic Capital Gains compares
Dominican Republic’s capital gains tax rate of 27% is the 22nd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and North America’s regional average of 8.9%.
Dominican Republic
27%
North America average
8.9%
Global average
13.8%
