Inheritance tax and inheritance law in Dominican Republic
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INHERITANCE TAX
Inheritance taxes are levied at a flat rate of 3% for properties.
The following are exempted from inheritance tax:
- Transfers of property with value up to DOP1,000 (US$21) to direct descendants and ascendants
- Transfers of property with value not more than DOP500 (US$11) to beneficiaries that are not relatives
- Transfer of primary residence
- The receipt by a beneficiary of the insurance proceeds
GIFT TAX
Gifts taxes are levied at a flat rate of 25%.
