Article 289 of the Tax Code established a capital gains tax in the Dominican Republic, currently at 25%.
Prices are adjusted for inflation. For example, if you bought your house 2 years ago for $3 million pesos and you sold it this year for $4 million pesos, while inflation during the last two years has been a cumulative 20%, the capital gains to pay would be:
$4 million pesos - $3.6 million pesos ($3 million pesos x 20%) x 25% tax = $100,000 pesos.
The DGII (Internal Revenue) has been very lax in collecting capital gains taxes.