Dominican Republic capital gains tax calculator

There is no standalone rate: an individual's capital gain enters net taxable income and pays the progressive personal scale of article 296 of the Tax Code, 15%, 20% or 25% by band through 2026 (a five-band scale topping at 27% from fiscal year 2027). The rate the gain itself pays therefore depends on the income beneath it, and the gain is the transfer value minus the inflation-adjusted fiscal cost.

From 18 June 2026, the promulgation date of Law 30-26, a natural person's gain on disposing of real estate pays 10% as a single and final payment, liquidated within six months counted from the perfection of the transfer. It never stacks on the annual scale. The habitual-home gain is exempt where the full proceeds are reinvested in a new habitual home within six months (proportionally when the reinvestment is partial), and a habitual-home transfer by a person older than 65 is exempt.

Capital losses offset the year's capital gains across every class. The excess carries forward against capital gains of later fiscal years with no expiry stated in article 289(i), never against salary, dividends or interest. A loss on real estate taxed at the 10% single-and-final rate has no treatment in the statute: this calculator reports it separately rather than pooling it.

An individual's capital gain is ordinary taxable income in the Dominican Republic: the gain is included in the year's net taxable income and pays the progressive personal scale of article 296 of the Tax Code (15%, 20% and 25% by band in 2026; the five-band 27% scale of Law 30-26 starts fiscal year 2027), not a separate flat rate. DGII's capital-gain FAQ gives the same answer for a natural person (the 15/20/25 scale), and the RST instructions cross-check the 25% top band. The gain itself is the transfer price or value minus the inflation-adjusted fiscal cost (article 289). Sources: https://dgii.gov.do/cicloContribuyente/obligacionesTributarias/principalesImpuestos/Paginas/impuestoSobreRenta.aspx and https://ayuda.dgii.gov.do/conversations/informacin-general/ca810-qu-tasa-debo-pagar-por-el-impuesto-sobre-la-ganancia-de-capital/5f3c17618cd858ce87a62c2 and https://dgii.gov.do/transparencia/marcoLegal/Documents/Leyes/11-92.pdf

Real estate: from 18 June 2026 (the promulgation date of Law 30-26, 'DE FECHA 18 DE JUNIO DE 2026' in the DGII implementation calendar) a natural person's gain on disposing of real estate pays 10% 'como pago unico y definitivo' (article 296-1 of the Tax Code, introduced by article 14 of Law 30-26), never stacking on the annual scale. The tax is liquidated within six months counted from the perfection of the transfer act (article 296-1, paragraph I); DGII's answer CA5395 lists sale, exchange, donation, contribution, assignment of rights and adjudication as enajenacion. The boundary date: article 62 of the law keys vigour to 'la fecha de su promulgacion y publicacion' plus the Civil Code periods, the Gaceta Oficial publication date was not found, and the DGII implementation calendar marks article 14 'Inmediato' (the notice is signed 26 June 2026), so the calculator keys the boundary at the promulgation date 18 June 2026 and flags every property sale dated 18-25 June 2026 for review. Sources: https://www.dgii.gov.do/legislacion/leyesTributarias/Documents/Codigo%20Tributario%20y%20Leyes%20que%20lo%20modifican%20y%20complementan/30-26.pdf and https://dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2026/10-26.pdf and https://ayuda.dgii.gov.do/conversations/informacin-general/ca5395-en-qu-fecha-las-personas-fsicas-deben-pagar-el-impuesto-de-ganancia-de-capital-en-la-enajenacin-de-inmuebles/6a398f629acf7b218730b3e4

New real-estate exemptions: the habitual-home gain is exempt where the full amount obtained is reinvested in a new habitual home within six months of perfection, and partial reinvestment exempts proportionally 'a la cuantia efectivamente reinvertida' (article 296-1, paragraphs II-III). A habitual-home transfer by a person older than 65 is exempt (article 299(m) as replaced by article 16 of Law 30-26). The old indexed RD$3,518,038 principal-home exemption died with the replacement: it governs no post-boundary disposal. No claiming form or evidence rule for the new exemptions was found at capture. Sources: https://www.dgii.gov.do/legislacion/leyesTributarias/Documents/Codigo%20Tributario%20y%20Leyes%20que%20lo%20modifican%20y%20complementan/30-26.pdf and https://ayuda.dgii.gov.do/conversations/incentivos-exenciones-y-leyes-especiales/ca5396-bajo-cules-condiciones-las-personas-fsicas-se-encuentran-exentas-del-impuesto-sobre-la-ganancia-de-capital/6a3990ed4c30bd191f44b1f1

Qualifying public-offer shares: Law 163-21 (promulgated 6 August 2021) taxed the gain of a seller of shares registered in the Securities Market Registry, traded in the market and part of a public offering at 15% 'exclusivamente durante un plazo de tres anos, contados a partir de la entrada en vigencia de esta ley' (article 7), with no capital-gain withholding and annual reporting (article 6). The window ran from the law's entry into vigour, which its article 15 keys to promulgation, publication and the Civil Code periods; the statute states no calendar day, so the cutoff cannot be keyed from it. The window ran three years from the law's entry into vigour and closed on or after 6 August 2024; the Law 30-26 implementation calendar lists no extension, so every listed-share gain in this span runs the ordinary personal scale. Source: https://www.dgii.gov.do/legislacion/leyesTributarias/Documents/Leyes%20de%20Incentivos%20y%20Fomentos/163-21.pdf

Unlisted shares and cuotas sociales: a legal-person purchaser withholds 1% of the amount paid to the seller (Norma General 07-2011, article 1, paragraph I: 'La retencion aplicable sera del 1% del valor pagado al vendedor'), deposits it by the 10th of the month following the payment, and the withholding is a payment on account of the seller's capital-gains tax (paragraphs II-III). The seller can request release in advance, at latest 30 days before the withholding deadline, where documents show no gain or that the 1% on the full proceeds would create a capital loss (article 2). Source: https://dgii.gov.do/legislacion/normasGenerales/Documents/NG%20sobre%20Impuesto%20sobre%20la%20Renta%20%28ISR%29/norma07-11.pdf

Capital losses offset capital gains of the same fiscal year first; the excess 'podra imputarse contra las ganancias de capital que se obtengan en los ejercicios subsiguientes' (article 289(i)) with no numeric expiry, so this calculator carries the whole unused balance forward. No offset against salary, dividends, interest or other income categories exists. In the fiscal year of a natural person's death the capital-gains-only limitation does not apply (article 289(i), final clause). Sources: https://dgii.gov.do/transparencia/marcoLegal/Documents/Leyes/11-92.pdf and https://ayuda.dgii.gov.do/conversations/informacin-general/ca4240-qu-es-el-impuesto-de-ganancia-de-capital/5f3c17c08cd858ce87a83165 A loss on real estate taxed at the 10% single-and-final rate has no confirmed treatment in the statute, the DGII answers or the implementation notice: this calculator does not pool a post-boundary real-estate loss against capital gains and flags it for review. The 3% real-estate transfer tax is a separate charge on the value, not on the gain.

Adjusted fiscal cost: article 289 deducts 'el costo de adquisicion o produccion ajustado por inflacion' from the transfer value, and article 327 orders the annual adjustment on the Central Bank consumer price index, including any net participation in a capital asset and the carryforward of losses. DGII publishes the factor table (factores de ajuste, one multiplier per acquisition year) in each January resolution. This calculator takes the factor as a per-sale input: it multiplies the purchase price and purchase costs; leaving it empty computes the unadjusted gain, and carried losses are not indexed here. For assets held at 1 January 1992 the cost is floored at its inflation-adjusted value (article 289(c)). For share transfers DGII may estimate the transfer value from the price of the shares and the proportional value of the underlying assets (article 289, paragraph I). Sources: https://dgii.gov.do/transparencia/marcoLegal/Documents/Leyes/11-92.pdf and https://dgii.gov.do/legislacion/resoluciones/Documents/DDG-%20AR1-2026-00001.pdf

Crypto and digital assets: no dedicated statutory regime exists. DGII's official answers state that capital assets are all goods 'incluyendo los digitales y criptoactivos' (CA4240) and that digital assets converted into recognized liquid money, including exchanges with third parties, are taxable income; DGII also states commercial crypto trading has no specific tax treatment. The gain reports in the annual IR-1 return. No official lot-matching method, crypto-to-crypto realization rule or exemption was found: this calculator computes crypto on the ordinary capital-gain path with FIFO pairing as an arithmetic choice and says plainly that no official method exists. Sources: https://ayuda.dgii.gov.do/conversations/informacin-general/ca4240-qu-es-el-impuesto-de-ganancia-de-capital/5f3c17c08cd858ce87a83165 and https://ayuda.dgii.gov.do/conversations/informacin-general/ca4777-la-comercializacin-de-activos-digitales-o-criptomonedas-se-encuentran-sujetos-al-pago-de-impuesto/62506b62758e3b10e7cef6

Filing: an individual reports capital gains in the annual IR-1 return, due by 31 March of the following year (90 days after the 31 December year end, moved to the next business day when it falls on a non-business day). A seller who is not registered and has no IR-1 obligation requests a DGII validation or determination with the transaction documents. A nonresident seller's designated withholding agent or resident buyer withholds 100% of the tax generated. Source: https://dgii.gov.do/cicloContribuyente/obligacionesTributarias/principalesImpuestos/Paginas/impuestoSobreRenta.aspx