In October, 2001, the National Congress approved the Tourism Promotion Law, with the objective of developing the tourism industry in all regions with potential and natural conditions for its tourist exploitation throughout the territory of the Dominican Republic.

By virtue of this law, the Tourism Promotion Council (CONFOTUR) was founded with the aim of creating the necessary conditions and opportunities for innovative tourism projects approved by CONFOTUR to facilitate special legal benefits. Each project is evaluated by the CONFOTUR technical directorate in accordance with the guidelines of the same law, the Application Regulations and the resolution.


  • Not subject to state and municipal taxes in connection with the establishment of already registered companies.
  • Excluded from payment of state and city taxes for transfer of property rights, sale and any other form of transfer (3% of the property value)
  • It is excluded from the annual payment of Real Estate Property Tax (IPI) of 1% of the property value for a period of 10 to 15 years.
  • It will not charge withholdings or interest on the national and international financing granted to the companies subject to these incentives.
  • Individuals or legal entities may deduct from their taxable net income the amount of their investments in tourism projects subject to this law, being able to apply the depreciation of such investments up to (20%). Taxable income, every year, in no case should the repayment period exceed 5 years.


These incentives apply to new construction projects that meet the requirements established by law and only for the first property owner. The exemption period is 15 years from the completion of construction works, 3 years are allocated for the approved project to start sustainable and continuous operation.