¿La Ley 158-01 sigue vigente?

Sí. La ley fue promulgada en 2001 y ha sido renovada y modificada por la Ley 195-13. Sigue activa y es el principal incentivo fiscal para el sector turístico inmobiliario.

¿Qué zonas cubre la Ley 158-01?

Cubre todo el territorio nacional, pero con énfasis en polos turísticos: Este (Punta Cana, Bávaro), Norte (Puerto Plata, Cabarete, Sosúa), Nordeste (Samaná, Las Terrenas), y zonas de ecoturismo (Jarabacoa, Constanza).

¿Cómo verifico si un proyecto tiene clasificación?

Solicita al desarrollador la Resolución de Clasificación de CONFOTUR con su número de expediente. Puedes verificar en el Ministerio de Turismo (MITUR) o en la página del CEI-RD.

Law 158-01: Incentive for Tourism Development

Complete legal framework of Law 158-01 for Promoting Tourism Development and its impact on real estate investment. Updated 2026.

What does Law 158-01 establish?

The Law 158-01 The Promotion of Tourism Development establishes the framework for tax incentives for tourism projects in the Dominican Republic. It creates CONFOTUR as the evaluating body and defines the benefits received by both developers and buyers of properties in classified projects.

Benefits for the buyer

100% exemption from the transfer tax (3%)
Exemption from IPI for 15 years
Exemption from ITBIS on purchase

Benefits for the developer

Developers with CONFOTUR classification obtain: exemption from income tax during construction, exemption from import duties for materials, and exemption from ITBIS on supplies. This allows for lower construction costs that are passed on to the final price.

Frequently Asked Questions

Is Law 158-01 still in effect?

Yes. The law was enacted in 2001 and has been renewed and modified by Law 195-13. It remains active and is the main tax incentive for the real estate tourism sector.

What areas does Law 158-01 cover?

It covers the entire national territory, but with an emphasis on tourist poles: East (Punta Cana, Bávaro), North (Puerto Plata, Cabarete, Sosúa), Northeast (Samaná, Las Terrenas), and ecotourism areas (Jarabacoa, Constanza).

How do I verify if a project has classification?

Request the developer for the CONFOTUR Classification Resolution with its file number. You can verify with the Ministry of Tourism (MITUR) or on the CEI-RD website.