What tax obligations apply to short-term rentals in the Dominican Republic?
By Host My Spot · Updated
Short answer
Short-term rental is an economic activity and is taxed as such in the Dominican Republic. Depending on how the property is held (individual or company), registration with the DGII, fiscal invoicing, ITBIS on services and income tax may apply. Rules change over time, so your specific structure should always be validated with a Dominican accountant.
Points that usually apply
- Registering the activity with the DGII (individual or company RNC).
- Issuing fiscal receipts for the services provided.
- Declaring booking income, including amounts collected by platforms.
- Property taxes that already applied before renting it out.
What we do and don't do
Host My Spot delivers income and expense reports per property so you or your accountant can file with clean data. We are not tax advisors and we do not file returns on the owner's behalf.
Talk to the team about reporting