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HomeGlossary Succession Tax (Impuesto Sucesoral)
DR Real Estate Term

Succession Tax (Impuesto Sucesoral)

Definition

The Dominican inheritance tax on transferring a deceased owner's assets: 3% of appraised value, rising to 4.5% when the heirs reside abroad — well below typical US or EU estate taxes. A foreigner's death triggers a local succession proceeding before heirs can take title or sell.

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