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The Tax Agency (DGII) has officially established the price ceiling for “low-cost housing” at RD$5,450,851.12 for the 2026 fiscal year.
According to Resolution No. DDG-AR1-2026-00001, issued on 15 January 2026, this figure represents the maximum sales price allowed for a property to qualify for social housing status. This classification is a critical requirement for homebuyers seeking to access the fiscal incentives and tax breaks provided under the Dominican Republic’s Mortgage Market and Trust Law (Law 189-11).
The resolution outlines significant financial relief for those purchasing their first home through a low-cost housing trust:• Tax exemptions: Properties within this price limit are exempt from the Real Estate Transfer Tax.• Housing bonus: Buyers are eligible to apply for the “Bono Vivienda” (Housing Bonus), an state-funded incentive that assists with the down payment...
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