CONFOTUR is the single most important tax concept for anyone buying property in Punta Cana — and also one of the most misrepresented in developer marketing. This page explains what it actually exempts, who qualifies, how long the benefit lasts, and the details that quietly change how much you really save.
A CONFOTUR project carries many exemptions, but most apply to the developer. As a buyer, two reach you directly — and both are measured in real dollars, not adjectives.
Registering a property in your name normally costs 3% of its value. In a CONFOTUR project, the first buyer pays nothing. On a US$300,000 property that's US$9,000 kept at closing; on US$500,000, US$15,000.
The IPI is a 1% annual tax on property value above an exempt threshold — about US$182,206 in 2026, adjusted yearly by the DGII. Under CONFOTUR, you're exempt on the property for up to 15 years.
On a US$300,000 apartment held 15 years: ~US$9,000 (transfer) + ~US$17,669 (IPI) = ~US$26,669 in estimated savings. Run your own number with the calculator below.
The 15-year clock starts at project approval — not your purchase date. Buy into a project approved in 2023 and you inherit the years that remain, not a fresh 15. Always ask the year it was granted.
CONFOTUR does not automatically mean tax-free rental income. The benefit may reduce transfer tax and IPI when properly verified, but rental income can still fall under Dominican tax rules depending on ownership structure, rental operation and applicable reporting obligations.
The benefit belongs to the project, not to you. Your eligibility depends entirely on that project's standing — which is why verifying the certification matters so much.
Resale is not automatic. The transfer-tax exemption is for the first buyer of a new unit. On a resale, what carries over has to be checked case by case.
See exactly what you’d save in transfer tax and IPI on any property price — instantly, no sign-up required.
It exempts the first buyer from the 3% property transfer tax at closing and from the annual 1% IPI property tax for up to 15 years. On a US$300,000 property that can total roughly US$26,669 in estimated savings. Read More.
Foreign buyers face the same rules as nationals: the 3% transfer tax (waived under CONFOTUR), the annual IPI above the threshold (waived under CONFOTUR for up to 15 years), and income tax on any rental earnings, which CONFOTUR does not waive. No residency is required to buy.
Beyond the price, budget for legal fees and closing/registration costs. Outside CONFOTUR you’d also pay the 3% transfer tax and annual IPI, and rental income is always taxed separately. CONFOTUR removes the transfer tax and IPI — not the rest.
Yes — buying through a Dominican S.R.L. or a foreign entity is common for liability protection and estate planning. The trade-off is tax treatment: individuals pay the IPI only above the exempt threshold, while corporations generally pay a 1% annual tax on total assets with no threshold, plus incorporation and accounting costs. CONFOTUR benefits can still apply to qualifying corporate buyers. Verify the right structure for your case with a Dominican attorney and accountant.
The IPI (Impuesto al Patrimonio Inmobiliario) is a 1% annual tax on the value of your Dominican real estate above an exempt threshold — about US$182,206 in 2026, adjusted each year by the DGII. CONFOTUR exempts you from it on the property for up to 15 years. Read more.
Foreign buyers purchase under Dominican law with the same ownership rights as nationals, and no residency is required. The key protection is verifying clean title and a valid project certification before you commit — covered on our Risk & Due Diligence page.