What a buyer pays to complete a purchase: the taxes and Registry charges set by law, the professional fees set by agreement, and what to have quoted in writing before you sign.
By Oscar Lauzardo, Managing Director, The Agency La Romana · Published · Reviewed
Every closing combines charges fixed by statute with fees each professional sets. Knowing which is which tells you what can be negotiated, and what simply has to be budgeted.
The statutory side is short and published: the 3% transfer tax, the tax on registering a mortgage if you borrow, and the Registry's fixed stamp charges. Everything else (your attorney, the notary, surveyors, appraisers, translators and the lender) is a fee, and belongs in a written quotation that states what it covers.
There is no fixed percentage for the total. The transfer tax is calculated on DGII's value where it exceeds the price, professional fees vary by firm and transaction, and CONFOTUR can remove taxes altogether for a qualifying first buyer. The order of the purchase itself is set out in our Buyer's & Investor's Guide.
01
The Costs at a Glance
One tax sets the scale. The Registry's charges are small and fixed; the rest are professional fees.
Statutory figures as published by DGII and the Registro Inmobiliario, October 2026. Fees set by agreement are not quoted, because they vary by provider and transaction.
Item
Set by
Amount or basis
Transfer tax
Ley 173-07, Art. 7
3% of the greater of the property's value and the price in the act of sale, paid to DGII
Mortgage-registration tax, if you borrow
Ley 173-07, Art. 8, as amended by Ley 30-26
2% of the mortgage value in 2026; 1% from 2027; eliminated from 2028
Registry stamp charges
Leyes 33-91, 140-15 and 3-2019
RD$20 per title duplicate or extract; RD$10 per registered charge; RD$130 per notarised act in the file; RD$50 per notarised contract
DGII transfer procedure
Ley 33-91
RD$20
Certification of legal status
Registro Inmobiliario
RD$1,000 (standard service); a further RD$1,000 for the express service
Remote filing, if used
Registro Inmobiliario
RD$300 in the Distrito Nacional and Santo Domingo province; RD$800 elsewhere
Attorney
Agreement
Quoted by the firm, with the scope in an engagement letter
Notary
Agreement
The notary's own fee, separate from the stamp charges
Appraisal, survey, translation
Agreement
Quoted by the professional, where needed
Lender's charges
The lender
Appraisal, credit checks, insurance and the lender's own fees, in a written schedule
The buyer or acquirer normally pays the 3% real-estate transfer tax unless a valid exemption applies. The promise of sale should separately state how the parties allocate the remaining closing expenses, including legal, notarial and brokerage costs. A contract can share the economic cost between the parties, but it does not change what DGII requires.
02
Attorney and Due Diligence
The attorney's fee is set by the firm, so what it covers matters as much as the figure.
Your own Dominican attorney reviews title, the seller's authority, liens, the tax position and the physical parcel before your deposit is at risk; the Buyer's Guide lists each check. The certification of the property's legal status from the Registry costs RD$1,000 for the standard service, with a published response time of thirty working days.
Ask for an engagement letter that lists the work: reviewing title, drafting or reviewing the promise of sale and the act of sale, the DGII filing, registration with the Registry and, where it applies, the CONFOTUR exemption. Ask whether certifications, stamps and filing charges are included or billed at cost.
Independent counsel. Instruct an attorney who acts only for you, never the seller's or the developer's. A physical inspection by a professional you appoint is a separate fee, and worth having before the promise of sale becomes unconditional.
03
The Promise of Sale and the Documents
The contract allocates the costs; the Registry decides which documents complete the file.
The promise of sale
The contrato de promesa de venta sets the price, the deposit, the conditions and the deadlines. The buyer or acquirer normally pays the 3% real-estate transfer tax unless a valid exemption applies. The promise of sale should separately state how the parties allocate the remaining closing expenses, including legal, notarial and brokerage costs. No deposit amount is set by law: it is negotiated, and best tied to satisfactory due diligence.
What the Registry asks for
The act of sale (a private-signature act or an authentic act); the duplicate or an extract of the certificate of title, or a transferable constancia anotada; a current IPI certification or DGII statement; the parties' identity documents; a power of attorney where someone signs for a party; the owner's marriage certificate where the title does not name a spouse; and for a company, its current commercial registration and the minutes or bylaws authorising its representative.
04
The Transfer Tax
The one large statutory cost: 3% of the property's value or the price, whichever is higher.
i
Rate and base
Ley 173-07 sets a single 3% tax on real estate transfers. DGII applies it to the greater of the property's value and the value stated in the act of sale, so the budget starts from DGII's figure wherever it is higher than the price. Where only part of a property is transferred, the tax applies to that part.
ii
Deadline
The tax is due within six months of the date of the act of sale. After that, DGII applies late-payment surcharges and interest.
iii
Paying and registering
DGII receives the notarised act and charges RD$20 for the procedure. The Registry of Titles will not record the sale without proof that the tax has been paid, or a DGII certificate of exemption.
05
Appraisals and Surveys
Three valuations can matter at closing: DGII's, the lender's and your own.
DGII's value
DGII's value sets the floor for the transfer tax where it exceeds the price, and it is the value DGII taxes for IPI afterwards. An owner may ask DGII to revalue a property for IPI.
The lender's appraisal
A lender relies on its own appraisal. Banco Popular, for example, requires one from an appraiser it has authorised, valid for at most a year. Ask who pays for it and what it costs.
Surveys
A survey matters most for land, villas and older titles. Where rights are held under a transferable constancia anotada, Banco Popular asks for the surveyor's contract, proof of payment and the parcel's location; bringing such rights to a full title is done through deslinde before the Land Court. In Casa de Campo, Costasur offers boundary and surveying services inside the resort.
06
Title, Registry and Certifications
The Registry's charges are small and fixed. Its timetable is the part to plan around.
i
Stamp charges
The Registry's service sheet for a transfer by sale lists RD$20 under Ley 33-91 for each title duplicate or extract, RD$10 under the same law for each registered charge, RD$130 under Ley 140-15 for each notarised act in the file and RD$50 under Ley 3-2019 for each notarised contract. Where the file is deposited remotely, the Registry charges RD$300 in the Distrito Nacional and Santo Domingo province and RD$800 elsewhere.
ii
Timing
The Registry publishes a response time of thirty working days for registering a sale once it is filed. Ownership carries the State's guarantee when the sale is registered and the certificate of title issued in your name, not when the contract is signed.
iii
Certifications with a shelf life
Certifications are dated, and some parties will only accept recent ones: Banco Popular, for instance, accepts a certification of legal status up to 60 days old and an IPI certification up to four months old. Order them close to closing.
07
Notarial Work and Translations
The stamps are fixed; the notary's fee and any translations are quoted.
The notary
The act of sale is either a private-signature act notarised for the Registry or an authentic act before a notary. The stamp charges above apply to each notarised act and contract; the notary's own fee is separate and should be quoted in advance.
Documents signed abroad
The Dominican Republic has been party to the Hague Apostille Convention since 30 August 2009, so a document signed abroad is generally apostilled where the country of signature is also a party. A few states objected to the accession, and other legalisation applies with them.
Translations
Ask your attorney which documents need a Spanish translation, and by whom. Translation is a professional fee; ask for a quotation before the documents are prepared.
08
Financing Costs
Borrowing adds a tax, a valuation and the lender's own requirements.
i
Mortgage-registration tax
Registering a mortgage carries a tax of 2% of the mortgage value. Ley 30-26 reduces the rate to 1% from 2027 and eliminates the tax from 2028, so the year in which a mortgage is registered matters.
ii
What the lender asks for
Expect an appraisal by the lender's authorised appraiser, a recent certification of the property's legal status, a current IPI certification, and life and property insurance. Banco Popular also asks foreign applicants to pay for a review through an international credit bureau.
iii
A written schedule
Dominican lenders price loans case by case, and not every foreign buyer will qualify. Ask the lender for every charge in writing, including its legal fees and the cost of registering the mortgage, before you rely on the loan in the promise of sale.
09
Buying Through a Company
Structure changes the documents at closing and the tax afterwards. It is a decision for your advisers, not a default.
At closing
A company buyer files its current commercial registration and the minutes or bylaws that authorise its representative. In Casa de Campo, Costasur also asks for the company's registered corporate documents when it records the new owner.
Every year
A company pays the 1% tax on assets, which expressly includes real estate on its balance sheet, rather than IPI. A trust pays IPI at 1% on the property's full value.
The choice
Holding property personally, jointly, through a Dominican or foreign company or through a trust has consequences in the Dominican Republic and at home. This guide does not recommend a structure; settle it with your attorney and tax advisers before the promise of sale is signed.
10
CONFOTUR at Closing
Under Ley 158-01, the exemptions reach those who invest directly with the promoters or developers of an approved tourism project. For such a buyer they can mean no 3% transfer tax on the acquisition and no IPI on the unit for the remaining term, which Ley 195-13 sets at 15 years from the completion of the project's construction and equipping, not from your purchase.
At closing, the Registry accepts a DGII certificate of exemption in place of the transfer-tax receipt, so the exemption has to be established for your own transaction before the file is registered. Since 2026, Ley 30-26 also provides that no taxpayer may benefit from more than one incentive regime at the same time for the same activity, investment or operation.
Not every project, and not on resale. Not every project, building or unit in a destination is CONFOTUR-approved, and the law excludes any later transfer to a third-party buyer. A resale buyer should budget for the standard transfer tax and ordinary IPI.
How running costs are shared between seller and buyer is settled in the contract, so agree it there.
IPI. The Registry requires a current IPI certification, so arrears surface before closing. Agree who pays the current year's instalments.
Condominium or community charges. The balance to date, any special assessment already approved, and who pays charges that fall due after closing.
Utilities. Final meter readings on the day of handover, and how deposits or prepaid services are settled.
A property already let. Rent received in advance, tenants' deposits and the rental agreement that passes to you.
Contents. An inventory of furniture and equipment included in the price, signed by both parties.
Resort registration. In Casa de Campo, the new owner registers with Costasur after closing, for a published fee of US$300; see Casa de Campo ownership costs.
12
After Closing
The annual property tax
Individuals pay IPI at 1% on the part of their combined Dominican property value above an exempt threshold: RD$10,695,494 for 2026, adjusted each year for the previous year's inflation. It is paid in two semi-annual instalments, by 11 March and 11 September, and late payment carries surcharges and interest.
The rest of ownership
Registering your investment with ProDominicana, rental income and a later sale are covered in the Buyer's Guide. For the running costs of a home inside the resort, see Casa de Campo ownership costs.
13
Pre-Closing Checklist
Written quotations from your attorney, the notary, any surveyor, appraiser or translator, and the lender, each stating what is included.
The transfer tax calculated on DGII's value as well as the price, with the date by which it must be paid.
CONFOTUR, if claimed: the project's resolution, the years remaining, your status as first acquirer and the DGII certificate of exemption.
A current certification of legal status and a current IPI certification, ordered close to closing.
The promise of sale stating how the parties allocate the closing expenses beyond the transfer tax, the deposit terms and the conditions tied to due diligence.
Mortgage costs, including the registration tax for the year in which the mortgage will be registered.
The ownership structure agreed with your advisers, and the corporate documents ready if a company buys.
Documents signed abroad apostilled or legalised, and translated where your attorney requires it.
Apportionments of IPI, community or condominium charges, utilities and any rent agreed in writing.
Banking details for every payment confirmed directly with the receiving party, by phone, before funds are sent.
14 · Questions
Quick Answers
How much are closing costs in the Dominican Republic?▾
There is no fixed total. The largest statutory item is the 3% transfer tax on the greater of DGII's value and the price, unless a CONFOTUR exemption applies. The Registry's stamp charges are small and fixed; legal, notarial, appraisal and financing costs vary by provider and transaction, so ask for written quotations.
Who pays the transfer tax?▾
The buyer or acquirer normally pays the 3% real-estate transfer tax unless a valid exemption applies. The promise of sale should separately state how the parties allocate the remaining closing expenses, including legal, notarial and brokerage costs. The tax is due within six months of the act of sale, and the Registry will not record the sale without proof of payment or a DGII certificate of exemption.
Is there a tax on registering a mortgage?▾
Yes. Registering a mortgage carries a tax of 2% of the mortgage value. Under Ley 30-26 the rate falls to 1% from 2027, and the tax is eliminated from 2028.
Does CONFOTUR reduce closing costs on a resale?▾
No. The exemptions reach buyers who invest directly with the developer of an approved project, and the law excludes later transfers to third-party buyers. A resale buyer should budget for the standard transfer tax and ordinary IPI.
Are notarial fees fixed?▾
The stamp charges are: RD$130 under Ley 140-15 for each notarised act in the Registry file and RD$50 under Ley 3-2019 for each notarised contract. The notary's own fee is separate, so ask for it in writing.
What do I pay each year after closing?▾
Individuals pay IPI at 1% on the part of their combined Dominican property value above RD$10,695,494 for 2026, in two instalments due by 11 March and 11 September. Companies pay the 1% tax on assets instead, trusts pay IPI on full value, and CONFOTUR first acquirers may be exempt for the remaining term.
Sources & methodology
Every tax, registry and legal statement on this page was checked against the official Dominican source below, or against the lender's own published requirements. The guide quotes no total closing-cost percentage, legal fee, notary's fee, appraisal fee or interest rate, because none is set by law or published as a standard.
Taxes
Transfer tax: 3% on the greater of the property's value and the act of sale; partial transfers — DGII CA88; Ley 173-07, Art. 7
Apostille Convention, in force for the Dominican Republic since 30 August 2009, with objections — HCCH status table
Lenders and Casa de Campo
Lender's appraisal (valid up to a year), certification validity (60 days; IPI four months), insurance forms, international credit-bureau review, surveyor documents for a constancia anotada — Banco Popular — mortgage requirements for foreigners
Laws, tax rates, thresholds, registry charges and lending requirements change, and several of those cited here changed in 2026. Registry charges and response times are those on the Registry's service sheets on 4 October 2026. Practical points (how deposits are negotiated, how commission is agreed, what to ask for in a quotation) are described as practice, not law.
This guide is general information, not legal, tax, financial or banking advice. Obtain advice from qualified Dominican legal, tax and banking professionals, and from advisers in your home country, before you commit to a purchase.
Published: 4 October 2026. Facts reviewed: 4 October 2026.
