CONFOTUR Law 158-01: up to 15 years of tax exemptions for a tourism project in Miches

Last updated: May 2026 - verified by Francois Benard, Vista Serena co-founder

Honest note: CONFOTUR benefits are not automatic upon land purchase. The 3% transfer tax exemption applies immediately. Full operational exemptions (ISR, IPI, dividend tax) require Ministry of Tourism (MITUR) approval of a viable tourism project (90-120 days for provisional classification). Eco-lodges and small boutique hotels qualify but must meet MITUR viability criteria. Land alone, without a tourism project, doesn't grant the 15-year exemptions.

Imagine this: you buy a lot of 5,000 m² or more at Vista Serena, and your tourism project is approved under CONFOTUR. You build your boutique hotel: imported furniture, construction materials and equipment are exempt from duties and ITBIS. Once it operates: up to 15 years of exemption from income tax and from the 1% annual property tax. Dividends distributed to your shareholders are exempt too. This isn't theoretical optimization. This is Law 158-01, signed in 2001, reinforced in 2013, fully active in Miches today.

Why Miches Is the Right Place to Use CONFOTUR Now

Miches sits in El Seibo province, on the eastern coast of the Dominican Republic - 2h from Punta Cana International Airport (PUJ) via paved Route 104, 20 minutes from Four Seasons Tropicalia (opening 2027), 45 minutes from Los Haitises National Park. Punta Cana's tourism market has reached saturation: land prices at their ceiling, CONFOTUR eligibility harder to obtain in fully-developed zones. Miches is at the dawn of its development cycle, officially classified as a Priority Tourism Zone with maximum state support.

The confirmed arrivals of Four Seasons Tropicalia (2027), Club Med (already open), and Hilton in the greater Miches area validate the appreciation trajectory. Today, prices range from 40 to 110 USD/m².

The 6 Tax Exemptions You Get with CONFOTUR Law 158-01

Income Tax (ISR) - 0%

15 years of zero tax on net profits generated by your approved tourism project. Standard rate: 27%.

Property Tax (IPI) - 0%

Total exemption from the 1% annual property tax for 15 years. Major savings on fixed operating costs.

Import Duties - 0%

Equipment, furniture and construction materials imported 100% duty-free. Reduces initial CAPEX by up to 40%.

Transfer Tax - 0%

Immediate exemption of the 3% real estate transfer tax on land acquisition at Vista Serena. Applies from the date of purchase.

Dividend Tax - 0%

Zero withholding on dividends distributed to shareholders for 15 years. Standard rate: 10%. Maximizes returns from operations.

ITBIS (VAT) - 0%

Zero ITBIS on construction materials and equipment for the tourism project. Standard rate: 18%. Direct savings during construction.

CONFOTUR vs Standard Regime: The Direct Comparison

The financial difference between a conventional development and one structured under CONFOTUR is decisive over the 15-year exemption window. These exemptions apply to a tourism project approved under CONFOTUR; the buyer applies, after the purchase.

The 4-Step Process to Activate CONFOTUR Benefits

Benefits are activated step by step, following Ministry of Tourism (MITUR) approval of your viable tourism project.

01

Land Acquisition

Purchase at Vista Serena. 3% transfer tax exemption applies immediately. Deslinde title transferred to your name.

02

Project Submission

Architectural blueprints + feasibility study submitted to MITUR for CONFOTUR classification.

03

Provisional Classification

90-120 days for initial approval. Enables duty-free imports of materials and equipment from day one of construction.

04

Definitive Certification

Upon construction completion: 15 years of full operational exemptions sealed (ISR + IPI + dividends + ITBIS).

Proof of Concept: Talipot Boutique Lodge

Within Vista Serena, Talipot Boutique Lodge is the first concrete operational example of a CONFOTUR-eligible development in this sector. The project occupies 4,250 m² on Lot B and demonstrates how sustainable luxury combined with Law 158-01 generates maximum fiscal efficiency.

Co-Founder skin in the game: Francois Benard personally invested in Talipot. Not a broker, not an absent landlord: a co-founder building on the estate, with 40+ years of Caribbean experience, based in Punta Cana.

Why Vista Serena Lots Are CONFOTUR-Ready

• Legal security: Lots B, C and D hold individual Deslinde titles; the titles of Lots A, E and F are in process. Lots B, C and D hold individual Deslinde titles - the highest title security available in DR real estate.
• 6 lots A-F: lot A is reserved; Lots B to F are for sale, from 40 to 110 USD/m² (Lots B to E with ocean view, Lot F interior at 50 USD/m²). Lot B alone is 8,508 m² (2.1 acres). All MITUR-eligible for tourism projects.
• Geotechnical validation (IngeoCaribe Dec 2025): 3 boreholes 8m deep confirmed limestone bedrock across the estate. No surprises during construction.
• Strategic location: 120m elevation, 180° view of Samana Bay, 20 min from Four Seasons Tropicalia (opening 2027), 2h from Punta Cana airport.
• Eligible projects: Boutique hotels (5+ rooms), eco-lodges, sustainable villas, tourism residential developments. All qualify under MITUR criteria.

"Law 158-01 is not a marketing slogan. It's a structural framework I've used personally for the Talipot Boutique Lodge. In December 2025, after the IngeoCaribe geotechnical surveys confirmed limestone bedrock across all 6 lots, we finalized the CONFOTUR documentation paths for the next investors.Buying CONFOTUR-eligible land here today, with a tourism project in the pipeline, is the structural play. I'm here to walk you through the documents, the timing, and the realistic numbers - no broker noise."

Francois Benard

Founder · CONFOTUR Specialist · Miches since 2011

@miches.vistaserena

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