I saw on HGTV here in the USA if a USA citizen buys a home in the DR for $150,000 or less, he or she does pay taxes on that home to the DR government. Does he or she have to pay capital gain taxes to the USA government on that property or does capital gain taxes just apply to homes brought in the DR used for rental property income like Charles Rangel the congressman in New York fail to pay taxes on? I guess if the home is one's primary residence in the Dominican Republic then the USA government cannot legal obligate pay one pay yearly taxes on it.