Commercial Property for Sale in the Dominican Republic — The Updated Guide to Types, Structures, Tax, Leases and Due Diligence (Updated 25 October 2026)

Updated 25 October 2026

Commercial property in the Dominican Republic ranges from a single retail unit to a restaurant, an office floor, a mixed-use building or a tourism business. Here's the real picture: the types, how purchases are structured, the tax and lease rules that apply, and the due diligence that protects a buyer.

Quick Answers

What commercial property can I buy?

Retail units, restaurants and bars, offices, mixed-use buildings with shops below and apartments above, warehouses, and tourism businesses such as guesthouses and small hotels.

Foreign buyers can own commercial property on the same terms as Dominican nationals.

On the North Coast, commercial demand follows tourism along the main roads and beachfronts of Cabarete, Sosúa and Puerto Plata.

Should I buy the property or the business?

It depends. Buying the property alone gives you a building to lease; buying an operating business adds its revenue, staff, permits and liabilities.

Businesses are often held through a Dominican company (SRL); buying the shares takes on the company's history, while buying assets leaves it behind.

Your attorney advises on the structure after due diligence.

Do tourism businesses qualify for incentives?

Approved tourism projects under Law 158-01 can qualify for CONFOTUR incentives, which for tourism businesses include exemptions on income tax as well as transfer tax, annual property tax and certain import duties, for the exemption period.

Whether an existing approval transfers with a sale is a key diligence item.

The resolution number and approval date are verified in writing.

How are commercial leases governed?

By Law 85-25, the 2025 law on rentals and evictions, which replaced Law 4314 of 1955 and covers commercial as well as residential leases.

It requires written contracts, caps deposits at two months' rent lodged at Banco Agrícola or Banreservas, requires registration, and routes evictions through the courts.

Existing tenants' leases transfer with the building.

What taxes apply?

The 3% transfer tax on the purchase, annual property tax above the threshold, 18% ITBIS on taxable sales and services, and income tax on profits, unless CONFOTUR applies.

Restaurant and hotel bills also carry a 10% legal service charge distributed to staff.

An accountant confirms the full position for a specific business.

What due diligence does commercial property need?

Title and deslinde; the building's condition and permits; existing leases and tenants; and, for a business, two to three years of accounts, tax filings, staff contracts and operating permits.

Buy the books as well as the building: verified income, not projections, sets the value of a going concern.

Zoning and use permits must match what you plan to do.

How is commercial property valued?

On income for let or operating property — verified net operating income — cross-checked against comparable sales of similar buildings.

Location on a main road or beachfront drives both rent and value.

Vacant property is valued on comparable sales and potential rent.

Is demand growing?

Tourism is growing: national arrivals in the first half of 2026 were 59.5% above 2019, and Puerto Plata's cruise ports carried 2,202,634 passengers in 2025.

Foreign direct investment in Dominican real estate reached US$915.2 million in 2025, up 14.6% (Banco Central / ONE).

Visitor growth supports retail, restaurant and hospitality demand.

What does buying cost?

4% of the price for the property purchase — 3% transfer tax plus a 1% legal fee that Blue Sail Realty covers at closing — or about 1% under CONFOTUR.

Company share purchases and business transfers carry their own legal and accounting costs.

Capital gains on a later sale are a flat 10% for individuals under Law 30-26.

Does Blue Sail Realty handle commercial property?

Yes. Blue Sail Realty represents buyers on commercial and income property across the North Coast and the whole of the Dominican Republic and the Caribbean.

Your own independent attorney — one of the top three firms Blue Sail Realty works with — handles legal and business due diligence, and Blue Sail Realty covers the legal fee on the property purchase.

James Oosterman, Broker/CEO, holds the CIPS designation that few Dominican agents hold.

Commercial Property Types

Due Diligence Checklist

Methodology

CONFOTUR per Law 158-01. Leases per Law 85-25 (2025), as summarised by Pellerano & Herrera. ITBIS and taxes per DGII; legal service charge per Dominican law; capital gains per Law 30-26. Tourism and cruise figures per Banco Central, Ministry of Tourism and Dominican Port Authority data; foreign investment per Banco Central / ONE. Title per Law 108-05. Search demand per the uploaded keyword file. General information, not legal or tax advice; reviewed quarterly.