Dominican Republic Wealth & Property Tax
Detailed wealth & property tax rates and rules for Dominican Republic in 2026.
Wealth Tax
The Dominican Republic does not impose a wealth tax. There is no annual tax on net worth for individuals.
Wealth Tax Rate
0%
Inheritance / Estate Tax
The Dominican Republic imposes a 3% tax on the net value of estates (Impuesto Sucesoral) for both resident and non-resident decedents with assets in the country. The tax is calculated on the net estate after deductions for debts, funeral expenses, and a personal exemption. Surviving spouses receive half of the community property tax-free.
Top Rate
3%
Property Tax
The Dominican Republic levies an annual property tax (IPI - Impuesto al Patrimonio Inmobiliario) of 1% on the combined value of all real estate properties owned by an individual exceeding DOP 9.86 million (adjusted annually). Properties below this threshold are exempt. The tax is payable in two installments (March and September).
How Dominican Republic Wealth Tax compares
Dominican Republic does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
