Dominican Republic Tourism Law declares of national interest the promotion of Dominican tourism, whether, historic, religious, archaeological, of natural resources and all other forms and its related activities. Tourism Law 541 of 1969 was enacted at a time when most Dominican Tourism was of local nature and the country’s wide array of pristine beaches and natural resources were just being discovered by foreign investors.

In this regard, Law 541 and its regulations and Ministry of Tourism resolutions regulate the operation and licensing of tourism activities, such as travel and tourism agencies, tourism guides, hotels, restaurants, transportation, commercial free zones, gift shops, theme and amusement parks, excursions, timeshare properties, among others.

In addition, Dominican Republic Casinos Law 351, as amended, seeks the promotion of international tourism by authorizing the issuing of licenses for the operation of casinos and gaming halls in first class tourism hotels, as well as their regulation.

Finally, Dominican Tourism Incentives for Development Law 158-01 provides upon tourism project approval for 100% exemption for 15 years, from income taxes, company incorporation and capital increase taxes, construction permits, property tax, property transfer tax, import taxes and other taxes, including value added tax applicable to equipment, materials and movables and taxes and withholdings from financing and accruing interests, to all persons that venture, promote or invest capitals in tourism activities such as hotels, resorts, cruises, conventions, congresses, festivals, shows/concerts facilities, basic services infrastructure, entertainment, bio/theme parks, port/maritime infrastructure, aquariums, restaurants, golf courses, sports facilities, tourism and residential real estate and any other facility related to tourism activities.

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