The Dominican Republic's first home bonus (bono primera vivienda): requirements, amount and how to apply (2026)

What it is

It's a refund of the ITBIS, the sales tax paid on the materials and services used to build your home. You'll see it under several names, such as bono primera vivienda, bono de vivienda de bajo costo or bono ITBIS. They're the same thing.

It doesn't land in your bank account. The DGII pays it to the project's trust, and the trustee applies it to your down payment or, if you've already completed it, to your loan principal.

Who qualifies

According to the DGII, you have to meet all of these:

1. It must be your first and only home. If you're married under community property, your spouse can't own one either. A certificate from the national land registry office (Catastro Nacional) proves it.
2. The project must be classified as low-cost housing by the Ministry of Housing (MIVHED) and registered with the DGII. The INVI used to do this until Law 160-21 abolished it in 2021.
3. The project must be developed through a trust. That's the route set by Law 189-11.
4. You must live in it, or a first-degree relative, such as your parents or your children.
5. You must be registered in the RNC, the taxpayer registry, and up to date with your taxes.

How much it is

There's no fixed amount. It depends on the ITBIS paid to build your home, so it varies from project to project.

What you can know is how much has been paid. According to the official lists of recipients the DGII publishes:

• In 2025, 9,073 bonuses were paid, totaling RD$2,261 million. The median was RD$243,130; the middle half ranged from RD$218,428 to RD$267,228, and nine in ten were below RD$328,350.
• In 2024, 10,195 bonuses were paid, with a median of RD$243,794.

Before you sign, ask the trustee for your bonus amount in writing.

The 2026 price cap

A low-cost home can't cost more than RD$5,450,851.12 for contracts signed since the DGII's January 2026 resolution, about RD$257,000 more than in 2025. The cap is adjusted every year for inflation.

The same cap saves you another tax: a home classified as low-cost that stays under it pays no transfer tax (closing costs). And the real estate wealth tax (IPI) only applies to individuals whose properties are worth more than RD$10,695,494 in total in 2026.

How to apply, step by step

1. Check that the project qualifies. On the DGII website, under Herramientas, Consultas, "RNC Contribuyentes," look up the trust's RNC: its "Categoría" must say low-cost housing (vivienda de bajo costo).
2. Sign with the trust. A final sale contract, a three-party contract with the bank or a promise to sell all work.
3. Get the Catastro Nacional certificate showing that neither you nor your spouse owns property.
4. The trustee applies to the DGII with form FI-GERE-001 and your documents. If you signed a promise to sell, it can only apply once your home is 80% built. The DGII also requires that the contract be no more than a year old.
5. The DGII pays the trust, and the trustee applies it to your down payment or your loan.

In August 2026, the DGII announced that trustees will be able to apply online through its Oficina Virtual, with no paperwork, starting in late September.

If you live abroad

Dominicans living abroad can get it too. A passport works instead of the cédula, and you need a sworn statement of residence, apostilled or notarized at a Dominican consulate, stating which country you live in, that you have no income in the Dominican Republic and which family member will live in the home (buying from the US).

Before you count on the bonus

• You can't rent it out or sell it for 5 years. If you do, you pay back the whole bonus or the share for the remaining years.
• It can be slow. In August 2026, the DGII said it would pay about RD$1,000 million in pending bonuses before year-end. If you need it for the down payment, ask the developer what happens if it arrives late, and get the answer in writing.
• Not everything "affordable" qualifies. According to the DGII, 60% of housing projects under construction are affordable housing, but the bonus only covers those classified as low-cost and developed through a trust.

Everything else about buying pre-construction still applies: the permit, the land title and the contract (how to buy pre-construction safely).

The bonus and the commission with Instadigs

Digger AI Agent finds pre-construction projects that fit your income and savings, and tells you what to check to see whether they're classified as low-cost housing. And wherever you buy, we give you back 100% of our commission, credited to your property after the down payment. The bonus helps with the down payment, and our commission lowers what you still owe (how the commission works).