Real Estate · Tax Law
Transfer Tax Calculator (ITI).
Calculate the 3% property transfer tax (ITI) for any real estate transaction in the Dominican Republic. Includes late payment surcharges (mora) based on the official DGII formula. Results match the DGII calculator exactly.
Ley 18-88 (ITI)
Ley 11-92 (Código Tributario)
Ley 195-19 · Ley 173-07
Res. DDG-AR1-2025-00001
How to use this Dominican Republic transfer tax calculator
Enter the property value and date of the sale act. This Dominican Republic transfer tax calculator applies the official DGII formula — 3% ITI on the higher of the cadastral value or sale price, plus late payment surcharges (mora) under Ley 11-92 if the payment deadline has passed. Results match the official DGII calculator exactly.
Property Data
DGII taxes the higher of the cadastral value (IPI) or the contract sale price — whichever is greater prevents underreporting fraud.
Surcharges apply if more than 6 months have passed without payment.
Exemptions — Informational Only
Low-cost housing — Fideicomiso (Ley 195-19 / MIVHED certified)
Exempt if the sale price does not exceed RD$ 5,193,655.47, the property is developed through a certified low-cost housing trust, and it is the buyer’s first and only residence · Res. DDG-AR1-2025-00001
Bank-financed mortgage — Préstamo hipotecario (Ley 173-07 Art. 7)
Exempt if the taxable value does not exceed RD$ 2,121,724.00 and the acquisition is financed through a licensed financial intermediary. Foreign investors generally do not qualify.
Transfer Tax Breakdown — Ley 18-88 (3% ITI)
Taxable base — higher of cadastral value or sale price
ITI Rate (Ley 18-88)
3% of the acquisition value (ITI)
Fixed administrative fee (valor fijo)RD$ 20.00
Total Transfer Tax Due
The taxable base is the higher of the property’s cadastral value (IPI assessed value) or the contract sale price — DGII taxes whichever is greater to prevent undervaluation. Surcharges apply if the ITI is not paid within 6 months of the sale act: 10% the first month overdue, then +4% per additional month (including partial months), plus 1.1%/month interest on the base tax. Foreign investors are generally not eligible for the low-cost housing exemption.
Structuring a real estate transaction? Connect with a Dominican attorney for a full transaction review before closing.
Frequently asked questions
The ITI transfer tax rate is 3% of the higher of the property’s cadastral value or contract sale price, per Ley 18-88. A fixed administrative fee of RD$20.00 is added. Both residents and foreign buyers pay the same rate.
Yes. Foreign buyers pay the same 3% ITI as Dominican residents. There is no exemption based on nationality. The tax is calculated on the higher of the cadastral value or sale price and must be paid at the DGII before title transfer.
The transfer tax must be paid within 6 months of the date of the sale act. Late payment triggers surcharges under Ley 11-92: 10% for the first overdue month, then 4% per additional month, plus 1.1% monthly compensatory interest on the base tax.
Two exemptions exist: certified low-cost housing fideicomiso (Ley 195-19, price cap RD$5,193,655.47) and bank-financed mortgages (Ley 173-07 Art. 7, value cap RD$2,121,724.00). Foreign investors generally do not qualify for either.
Yes. This calculator applies the exact DGII formula including the 3% base rate, RD$20.00 fixed fee, and the mora surcharge schedule from Ley 11-92. Always verify final figures with the DGII or a licensed attorney before closing.