CONFOTUR is the Dominican Republic’s tourism-development incentive framework under Law 158-01 and its amendments. For a property buyer, the key question is which benefits actually apply to the specific project, property and transaction.
Project approval comes first
The Ministry of Tourism’s CONFOTUR process evaluates tourism projects and issues classifications. A development being advertised as “CONFOTUR” does not, by itself, establish every buyer’s entitlement to every incentive. Request the project’s applicable approval and have its scope checked against the property you intend to purchase.
Separate buyer benefits from business incentives
The framework includes different incentives for qualifying tourism investments and projects. Property-transfer or property-tax exemptions should be distinguished from incentives concerning a developer’s business, financing, equipment or investment expenditure. They should not be presented as one automatic package for every apartment or villa purchaser.
Check eligibility and the remaining period
Official guidance places importance on the classified project, the qualifying investment and the purchaser’s position in the ownership chain. A resale should not be assumed to carry the same benefits as a qualifying first acquisition. Likewise, do not assume that buying a unit starts a fresh 15-year exemption period.
Ask your independent lawyer or tax adviser to confirm the applicable resolution, effective dates, remaining period, qualifying ownership and any required DGII authorization or documentation for your transaction.
Financing is not automatically interest-free
A tax incentive relating to financing or interest is different from a lender charging no interest. The actual loan terms, eligibility and tax treatment should be reviewed separately rather than described as free financing.
Documents and questions to request
- The project’s classification resolution and any relevant amendments.
- Confirmation that the property and intended transaction fall within its scope.
- The start and end dates of any applicable exemption period.
- Any required tax approval, certification or supporting documentation.
- An explanation of the taxes and ownership costs that remain payable.
Official sources
- MITUR — CONFOTUR information and project consultation
- MITUR — About CONFOTUR
- DGII — July 2025 technical consultation on classified projects and first acquirers
- DGII — Requirements for a specific investment-related income-tax incentive
General information reviewed in November 2026. The cited technical consultations address particular situations; they do not replace an assessment of your own transaction. Confirm the applicable treatment with DGII and your independent advisers.
For the practical stages of a property search, see our Buyer’s Guide.