Selling DR Property as a Foreigner: Timeline, Tax and Getting Paid

If you sold your Dominican condo tomorrow, how much would actually reach your home bank account, and when? Most foreign owners can't answer that. The purchase came with an agent, an attorney and a checklist. The exit usually comes with nobody, and the three questions that matter (how long, how much tax, how the money gets out) sit in three different places: the market, the Tax Code and the banking system.

This article puts them in one place, with the numbers we can stand behind and clear labels on the ones we can't.

01What Does Selling Property in the Dominican Republic as a Foreigner Involve?

Selling property in the Dominican Republic as a foreigner works the same way it does for a citizen. You list it, sign a promise of sale, close with a notarised Acto de Venta and declare any capital gain to DGII. Individuals pay the progressive 0–25% scale on an inflation-adjusted gain. Expect roughly 6–12 months from listing to cash for a well-priced resale condo.

Foreigners hold full freehold title under the Constitution, so nothing about your nationality restricts the sale. What does change is logistics. You are probably selling from abroad, in Spanish, through a system with no national MLS and no standard escrow. And your proceeds have to cross a border. Each of those is manageable. None of them is quick.

Disclaimer: This article is general information, not legal or tax advice. Dominican tax rules are changing under Ley 30-26, and your residency status, ownership structure and home-country rules all affect the result. Confirm every figure with a Dominican attorney and a cross-border accountant before you list.

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02How Long Does It Take to Sell a House in the Dominican Republic?

Plan on about 6–12 months from first listing to money received for a correctly priced resale condo in an established market. Villas, land and anything overpriced can take considerably longer. Treat that range as an Evalúa estimate drawn from broker conversations and listing behaviour. It is not a measured figure: the DR publishes no days-on-market statistics, and there is no MLS from which to calculate them.

There's a structural reason resales take time. You aren't only competing with other owners. You're also competing with developers, who can offer payment plans, CONFOTUR status and a brand-new unit. Our listing data shows the scale of it. In Punta Cana / Bávaro, Evalúa counts 839 pre-construction listings next to 965 resale apartment listings (as of 2026-11-02). There, pre-construction asks a median $2,407/m² against $2,592/m² for existing apartments. In other words, the new build often asks less per square metre than your used unit does.

In Las Terrenas the picture flips. Core-zone apartments ask a median $2,225/m² (n=230), below pre-construction at $2,334/m² (n=60), as of 2026-11-02. That gives a resale seller there a genuine price argument. Here is the current live band for that zone:

Keep in mind that these are asking prices, not closed sales. Negotiated discounts of roughly 5–10% off asking are common in our experience, though that is an estimate rather than a measured series. If your list price sits at the top of the middle-50% band with no clear reason, the calendar will tell you so. Our breakdown of Las Terrenas East vs Inland pricing shows how far apart neighbouring sub-markets can be.

Indicative ranges from Evalúa broker surveys, not measured medians.

03What Usually Slows a Resale Down?

Paperwork stalls more DR sales than price does. The buyer's attorney will pull the same documents yours did when you bought, and every gap you left back then becomes your problem now.

Title defects. If your lot or villa still sits on a Constancia Anotada rather than a Certificado de Título with a completed deslinde, expect serious buyers to walk or to demand a discount. Under Ley 108-05, Art. 90, registered title carries a near-absolute presumption of accuracy, and buyers pay for that protection. Fixing title takes months. Our guide to Constancia Anotada vs Deslinde explains the process, and you should start it before you list.

HOA arrears. Under the condominium law (Ley 5038, Art. 18), unpaid maintenance cuotas create a lien on the unit that ranks ahead of every other creditor. No competent buyer's attorney will close until the administrator certifies that you're current.

IPI arrears. Owners above the roughly $182,000 threshold owe 1% a year on the excess only. Missed years surface at closing, with surcharges added.

The CONFOTUR assumption. This one catches sellers off guard. If you bought direct from a CONFOTUR-classified project, your exemptions do not pass to your buyer. Ley 158-01, Art. 4, Párrafo IV, added by Ley 195-13, excludes any later transfer to third-party acquirers, and DGII applies the exemptions only to the first buyer. Your buyer will budget the full 3% transfer tax and annual IPI, and that will show up in their offer. One legitimate alternative exists. Where the unit was bought by an SRL, the company's partners can sell their shares while the title and exemptions stay inside the company. Confirm that structure with your own Dominican attorney before you market it.

Rental commitments. Future Airbnb bookings and long-term leases both need handling in the promesa. A tenant on a year lease can actually help with an investor buyer. Our analysis of long-term rental vs Airbnb break-even shows how buyers will value that income stream.

04How Is Capital Gains Tax Calculated When a Foreigner Sells?

Your taxable gain is the sale price minus your acquisition cost adjusted for inflation. That rule comes from the Código Tributario (Ley 11-92), Art. 289, which points to the adjustment mechanism in Art. 327. The rate depends on who owns the property. For 2026, individuals pay the progressive ISR scale of 0–25%. Companies (SRL/EIRL) pay 27% under Ley 253-12, Art. 11, which amended Art. 297.

Two details move the number a long way. The first is the inflation adjustment. Sellers who skip it overstate their tax, so ask your accountant to apply DGII's published adjustment factors to your basis. The second is your documented cost, which is whatever your Acto de Venta and DGII records show. If you or the seller under-declared the price years ago to shave transfer tax, you are now stuck with a lower basis and a bigger gain. That old shortcut gets billed at exit.

Worked example, illustrative only, at 2026 rates. An individual bought a Las Terrenas condo for $300,000 several years ago and sells it for $400,000. For illustration, assume DGII's inflation factors lift the basis by about $45,000. Your real factor will differ.

The individual estimate applies the 2026 brackets, which begin with an RD$416,220 exempt band confirmed in DGII's annual adjustment resolution. It assumes no other Dominican taxable income. Because the computation runs in pesos, the exchange rate on both dates matters too. The Central Bank publishes the official historical series your accountant will use.

Ley 30-26 is changing this. The reform promulgated on 18 June 2026 reportedly introduces a 10% single and definitive payment for property gains of individuals, along with exemptions for primary-residence reinvestment and sellers over 65, and it phases out the transfer tax from 2027. Evalúa has not yet had counsel confirm how these apply to foreign sellers, so the example above uses 2026 rules only. If your sale closes in 2027 or later, have your Dominican attorney confirm the rate in force on your closing date.

Who files the capital gains declaration, and when?

Your Dominican attorney or accountant normally prepares the DGII capital-gains declaration as part of closing. Don't assume it happens automatically. Ask in writing which return will be filed, by what deadline, whether DGII's own valuation could exceed the contract price, and who pays any assessment. Keep certified copies of your original Acto de Venta, your transfer-tax receipt and invoices for documented capital improvements. DGII's valuation often starts from cadastral data held by Catastro, so a cadastral value that looks badly out of line deserves a challenge before closing, not after.

Company owners have a separate decision to make: sell the property, or sell the shares. The tax and CONFOTUR outcomes differ, and only your attorney should choose between them.

05What Will the Sale Actually Cost You as the Seller?

Seller-side costs usually come to roughly 6–8% of the price before capital gains tax. Brokerage commission is the biggest piece. The 3% transfer tax is customarily paid by the buyer, within six months of the transfer under Ley 288-04, Art. 20, though everything is negotiable.

Indicative ranges, not measured medians.

Our Transaction Cost Calculator models the buyer's side of the same deal. Run it, because it shows you what your buyer is budgeting, and that tells you how much room you have to negotiate.

06How Do You Repatriate the Funds After Selling DR Property?

The Dominican Republic doesn't impose exchange controls that stop a foreign seller from moving sale proceeds abroad. In practice the constraint is compliance, not law. Your money has to arrive through traceable banking channels, and both the Dominican and the receiving bank will want to know where it came from.

Bank-traced payment is mandatory anyway. Under the anti-money-laundering law (Ley 155-17, Art. 64), the real-estate cash ceiling was re-indexed in September 2025 to RD$1,500,000. Above that, notaries and registrars must refuse to formalise the sale without documentary proof of how it was paid. Treat this as an advantage: a wire from the buyer's bank, referenced to the Acto de Venta, is exactly the source-of-funds evidence your home bank will ask for.

Choose the route before you sign. There are three common options:

1. Direct international wire from the buyer to your home account at closing. This is the cleanest route, provided the buyer's bank will release the funds against the signed deed.
2. A Dominican USD account in your name, with a later transfer out. This is useful if you have to settle local taxes and fees first. Opening one as a non-resident can take weeks, so do it early.
3. Funds held by an attorney pending registration. The DR has no regulated escrow, so this route depends entirely on trust. If you use it, insist on a written release protocol.

Price in dollars. Most deals with foreign buyers are written in USD. If yours is in pesos, the conversion spread and timing become real costs.

Your home country taxes it too. US citizens report the gain to the IRS and can generally claim a foreign tax credit for Dominican tax paid. A Dominican account holding more than $10,000 in aggregate also triggers FBAR reporting. Canadian and European owners face comparable rules. The US Embassy's consular pages are a starting point for Americans, but a cross-border accountant is the real answer. The IMF's country page is worth a look for the broader currency and macro backdrop if you're timing a conversion.

07What Should You Do Twelve Months Before Listing?

Most of the time you lose in a DR sale is lost before the listing even goes live. Work through this list first:

• Pull a fresh Certificación del Estado Jurídico and confirm that title is registered, not possessory
• Get written confirmation that IPI and HOA cuotas are fully paid
• Find your original Acto de Venta, transfer-tax receipt and improvement invoices
• Have an accountant estimate your inflation-adjusted gain under both 2026 rules and Ley 30-26
• If you own through an SRL, decide on a property sale or a share sale with counsel
• Remove any CONFOTUR claim from resale marketing
• Open or test the bank route the proceeds will take
• Price against current comparables using Evalúa's property analysis, not your purchase price plus hope

08Key Terms Glossary

Promesa de Venta

The binding promise-of-sale contract signed with the buyer's deposit before final closing.

Acto de Venta

The notarised deed of sale that transfers ownership and is filed for registration.

Certificado de Título

The state-guaranteed certificate of ownership issued under Ley 108-05.

Certificación del Estado Jurídico

The registry certificate showing the current owner, liens and encumbrances on a property.

Ganancia de capital

Capital gain, calculated as sale price minus the inflation-adjusted acquisition cost.

Cuotas de mantenimiento

Condominium maintenance fees, secured by a first-ranking lien on the unit.

IPI

The annual 1% tax on an individual's Dominican real estate above the exempt threshold, applied to the excess only.

09Frequently Asked Questions

Do foreigners pay a higher capital gains tax in the Dominican Republic?

No, the rates don't depend on nationality. For 2026, individuals pay the progressive 0–25% scale and companies pay 27%, both on a gain calculated against an inflation-adjusted cost basis. Ley 30-26 is introducing changes from 2027, so confirm the rate for your closing date with a Dominican attorney.

Can I sell my DR property without travelling there?

Yes. Many foreign sellers sign through a power of attorney (poder) granted to their attorney. It has to be notarised and apostilled in your home country, and you should limit its scope to this specific sale and its price terms.

Does my CONFOTUR exemption transfer to the person who buys from me?

No. Ley 158-01, Art. 4, Párrafo IV excludes later transfers to third-party acquirers, so your buyer pays the 3% transfer tax and annual IPI. The only recognised alternative is a share sale where an SRL holds the title and exemptions, which your attorney must confirm.

Can the buyer pay me in cash?

Not for most properties. The real-estate cash ceiling is RD$1,500,000, and notaries must refuse to formalise a sale above it without proof of the payment method. Bank wires protect you anyway, since they give your home bank clean source-of-funds evidence.

Is there a restriction on taking sale money out of the DR?

There are no exchange controls blocking repatriation. What slows transfers is bank compliance, which means proof of the sale, proof of taxes paid and identity checks. Prepare those documents before closing so the wire isn't held.

10The Exit Starts at the Entry

To recap: a realistic DR resale takes months, not weeks, and title or HOA problems stretch that further than price ever does. Capital gains is levied on an inflation-adjusted gain, at progressive rates for individuals. Most horror-story tax figures come from skipping that adjustment or from an under-declared purchase price. And the money can come home freely, provided it moves through banks with paperwork attached.

The sellers who get out cleanly are the ones who priced off real comparables and fixed their documents early. Before you set a number, check where your property sits against current asking prices with Evalúa, and find more exit-side tax coverage in our legal guides.