The DGII also adjusted the value of the exempt amount for properties intended for housing and undeveloped urban lots belonging to individuals.
SANTO DOMINGO.– The General Directorate of Internal Taxes (DGII) issued resolution DDG-AR1-2026-00001 on Thursday, January 15, 2026, updating, due to inflation adjustment, the amounts applicable to the qualification of low-cost housing and other tax parameters related to real estate assets.
In its first resolution of the year, the DGII explains that the measure is adopted in compliance with Law No. 189-11 on the Development of the Mortgage Market and the Trust in the Dominican Republic, modified by laws 195-19 and 338-21, as well as Decree 268-15.
In this regard, the tax collection agency informs taxpayers that the maximum amount of the sale price of homes developed by low-cost housing trusts, so that buyers can opt for the bonus and the value exempt from the transfer tax, which will be in effect for this year 2026, is RD$5,450,851.12.
The previous adjustment, corresponding to the year 2025, had set the limit at RD$5,193,655.47, so the variation established for 2026 represents an increase of 4.95%, equivalent to RD$257,195.65.
The resolution indicates that it is an “inflation adjustment of the maximum value for the qualification of Low Cost Housing and of the value exempt from transfer tax for first-time home purchasers through Low Cost Housing Trusts”, in accordance with the procedures established in current regulations.
Real estate assets
In its eleventh section, the DGII also updates the exempt amount of real estate assets intended for housing and undeveloped urban lots belonging to individuals.
The document states that, “in order to comply with the provisions of Article 14 paragraph I of Law 253-12, taxpayers are informed that the exempt amount of real estate assets belonging to individuals that will govern for the year 2026 is RD$10,695,494.”.
The previous amount, corresponding to the year 2025, was RD$10,190,833, which represents an increase of 4.95%, in line with the inflation adjustment applied by the tax administration.
