Is there a special tax rate for...

[johne]

Seniors over 65 when buying a house and renovating it for the FIRST time in the DR? I am aware of the taxes that are due to get title but I seem to recall reading somewhere there
is a reduce rate of taxation for seniors.

 

[JDFriend]

Seniors over 65 when buying a house and renovating it for the FIRST time in the DR? I am aware of the taxes that are due to get title but I seem to recall reading somewhere there
is a reduce rate of taxation for seniors.

Yes, you're right. I just received an email from Guzman Ariza - it says that house owners who are 65 years old or older could be exempt from paying property tax. You have to apply for that exemption. You have to be the owner of a single home and reside in it and the residence cannot be registered in the name of a company. You may want to check their website, maybe it has more info. (Personally, that triggered a few questions - I have to investigate further).

 

[Cifré Gil Law Firm]

To clarify: there is no special reduced tax rate for seniors (65+) when purchasing and renovating a property for the first time in the Dominican Republic. All standard taxes—such as the 3% real estate transfer tax required to obtain the title—apply equally to all buyers, regardless of their age.

However, there is a notable exception when it comes to the annual property tax (IPI):

Seniors aged 65 or older may apply for a full exemption from the IPI, provided they meet the following criteria:

• They own only one property in the country.
• They reside personally in that property.
• The property is not registered under a company or trust (must be under their personal name).

This exemption does not apply automatically—you must submit a formal application to the Dominican Tax Authority (DGII), along with supporting documentation such as proof of residence, property ownership, and age.

There are other exemptions under Law No. 158-01 (CONFOTUR) for certain touristic or real estate projects, but these are tied to the classification of the project, not the buyer’s personal profile. If you need more information, you could contact us at contacto@cifregil.com or by phone +1(809) 944-0761.

Best regards,
Cifré Gil Law Firm