Living in the Dominican Republic: how many days do you need to be considered a tax resident?

The Dominican Tax Code (Código Tributario) designates as residents, for tax purposes, those who spend more than 182 days in the country during the fiscal year, whether continuously or intermittently. A resident is taxed on their Dominican-sourced income and on their foreign income from investments and financial gains. This page is based on texts published by the tax administration (DGII) and official immigration websites. It does not provide the current income tax rates, VAT, inheritance tax, or social security information: these details could not be reviewed in the most up-to-date manner.

More than 182 days: the Article 12 test

Article 12 of the Tax Code begins with the concept of the taxpayer's domicile. It considers, without distinction, the place of their habitual residence, the place where they primarily conduct their business, the principal place of business, or the place where the tax liability arises. Paragraph 1 adds a rule of duration: persons who reside in the country for more than 182 days, continuously or discontinuously, during the tax year are considered residents.

The text states "more than 182 days." A stay of exactly 182 days does not exceed the threshold. Article 13 addresses persons domiciled abroad: those with a permanent establishment in the country are subject to the general rules; otherwise, their domicile is that of their representative, or failing that, the place where the taxable event occurs.

182-day test: numerical example (fictitious profile)

Situation. A consultant, a fictional profile, spends three periods in the Dominican Republic during the same 365-day year: 90, 62, and 30 days. The rest of the year, he is in France.

Issue. He wants to know if he exceeds the threshold of Article 12.

Strategy. He adds up all his days of attendance, continuous or not, then compares the total to 182.

Result. The total is 182 days: the threshold is not exceeded. With one more day (31 days for the last stay), it reaches 183 days and exceeds the threshold by one day. In this second case, he spends 182 days in France. The French tax authorities (BOFiP) consider a stay of more than six months in the year but specifies that it "does not constitute an absolute criterion": the household, main activity, and center of economic interests still need to be examined. He can therefore be both a Dominican resident and domiciled in France. This calculation is an illustration; the exact breakdown for the tax year can be found in the official regulations.

Resident: Dominican income and foreign investments

Article 269 subjects residents or domiciled persons, as well as the undivided estates of deceased persons domiciled in the country, to taxation on their income from Dominican sources and on their income from foreign sources derived from investments and financial gains. The text states "unless otherwise provided by law.".

Article 271 specifically targets individuals, both nationals and foreigners, who become residents of the country. It addresses their foreign-source pensions starting from the third year or taxable period following the year in which they became residents. A footnote refers to Article 10 of Law 171-07, concerning incentives for pensioners and annuitants of foreign origin. We were unable to access this law; the precise scope of these provisions is found in the texts and should be verified with a local professional.

Article 316 allows residents to credit against the determined tax the income taxes paid abroad on foreign-source annuities, up to the limit of the Dominican tax on those same annuities.

Non-residents: the only pensions from Dominican sources

Article 270 subjects non-residents to tax on their Dominican-source income. With a permanent establishment, the tax applies to the entire income attributable to that establishment. Without a permanent establishment, each income payment is taxed separately. The withholding taxes applicable to these income payments are detailed on our page regarding the absence of a tax treaty between France and the Dominican Republic.

Article 267 sets the framework: the annual tax applies to annuities of individuals, legal entities, and undivided estates. The text of Title II, published by the DGII (Directorate General for International Relations and Finance), includes amendments article by article; subsequent amendments should be verified.

Property wealth tax

Law 18-88 establishes the tax on real estate assets (IPI). According to the text, it applies to individuals who own real estate above a threshold that the law adjusts annually for inflation, at a rate of 1.13T. The text specifically excludes the home of an owner aged 65 or older when that home is their sole real estate asset, as well as rural land used for farming or livestock breeding. The current threshold is not reproduced here; it is available annually from the DGII (Directorate General of Investment and Enterprises).

The 2026 taxpayer calendar places the first IPI deadline in February and the second in August. The exact dates are not given in the excerpt read.

Enter and stay

France Diplomatie indicates that a tourist card is mandatory. It is valid for 30 days, with a possible extension up to a total of 120 days, requested from the immigration department before the initial stay expires. If the stay is exceeded, a tourist tax is due upon departure, and re-entry may be refused. A long-stay visa is issued by Dominican consulates for stays exceeding 90 days; the residence permit is issued after entry. This page does not address taxation and is undated.

The General Directorate of Migration lists several residence permits: ordinary temporary residence (RT-9, one year), permanent residence (RP-1), permanent residence (RD-1), investment residences (for executives, retirees or pensioners, and those living off investments), and permanent investor residence, with a one-year permit followed by a renewable four-year permit. The website does not provide amounts or fees, and we have not included the detailed conditions for each permit.

If you remain domiciled in France

Meeting only one criterion of Article 4 B is sufficient to maintain French tax residency (BOI-IR-CHAMP-10, § 310). The list of tax treaties does not include any entry for the Dominican Republic. The BOFiP (French Official Tax Bulletin) reminds taxpayers that income earned abroad by a person domiciled in France is taxable "even if it has not been transferred to France" (BOI-INT-DG-20-10-10, § 70).

Accounts, life insurance or capitalization contracts, and digital asset accounts opened abroad must be declared annually. The fine is €1,500 per undeclared account. Service-public.fr also indicates a fine of €10,000 per account when the state has not concluded a tax treaty against tax fraud and evasion; the texts consulted do not allow for the classification of the Dominican Republic, a point to verify before declaring (service-public.fr, page checked on April 15, 2026).

What this page does not cover

This guide does not cover the current personal income tax rates (which are indexed annually), the ITBIS tax rate, Dominican inheritance tax, social security, local bank accounts and life insurance, or residency permit requirements. Local tax matters should be clarified with a professional based in the Dominican Republic. Information pertaining to France is addressed in our section on leaving France.

What changes depending on your situation

• The number of days spent in each country during the fiscal year.
• The place where your home, your main occupation, and your economic interests are located.
• The nature of your income: Dominican source, foreign investments, other income.
• Your immigration status and its duration.
• The ownership of real estate on the premises.

The rule depends on your situation. No results are guaranteed.