The General Directorate of Internal Taxes (DGII) adjusted for inflation the value of the housing low-cost by 2026 and modified the new exempt amount of the real estate assets (IPI) belonging to natural persons.
The institution established that the maximum amount for the qualification of low-cost homes and the value exempt from the transfer tax for first-time home buyers through low-cost residence trusts will be 5.4 million pesos for the current period.
-
The new adjustment of the DGII, detailed in resolution DG-AR1-2026-00001, represents an increase of just over 257 thousand pesos, in relation to the value that governed during 2025 for low-cost homes, which amounted to 5.1 million pesos.
With the decision, Internal Taxes complies with the Law 189-11 on the Development of the Mortgage Market and the Trust in the Dominican Republic.
IPI exempt cap
Likewise, the collection agency modified upwards he exempt amount of the properties intended for homes and plots unbuilt urban areas belonging to natural persons.
By 2026, the new exempt value of IPI will be 10.6 million pesos, an amount that represents an increase of 504 thousand pesos, compared to the 10.1 million that physical property owners had to pay the previous year.
