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 or principal of the mortgage.
• Legal framework: The measures are supported by Law 189-11, with subsequent amendments via Laws 195-19 and 338-21, ensuring the program maintains its social focus.
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The DGII confirmed that this new limit was adjusted based on the national inflation factor. This annual adjustment is designed to align the housing market with the current economic reality of the country while ensuring state incentives effectively reach families entering the formal financial system for the first time.
The tax authority emphasized that while there is no minimum price, any property exceeding the RD$5.45 million threshold will not be eligible for these specific tax exemptions or social benefits. This regulation will remain in effect throughout the duration of 2026.
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DGII
Noticias SIN
20 January 2026