Can I live in my condo part-time and rent it out the rest of the year?

Yes, this is a very common ownership model in Punta Cana. You can reserve the property for your own use whenever you wish and make it available for rent the rest of the time. The optional rental program is designed to accommodate this kind of flexible, mixed-use ownership.

Who pays the 18% ITBIS tax, me or the guest?

The legal obligation to remit the 18% ITBIS to the tax authorities (DGII) rests with you, the property owner. In practice, this tax is typically included in the total nightly rate paid by the guest, so you are effectively collecting it from them to then pay to the government.

What currency is rental income typically paid in?

While property transactions are conducted in U.S. dollars, rental income from international tourists is also almost always quoted and paid in USD. This simplifies revenue management for foreign owners. Your attorney and accountant can advise on the best banking structure for receiving income and handling expenses.

How does the 27% withholding tax work in practice?

For non-resident owners, the 27% tax on gross rental income is considered a final and definitive payment by the Dominican tax authority (DGII). This means it is withheld from your gross revenue, and there is no separate annual tax filing required for this income. A local accountant or your property manager can ensure these funds are correctly withheld and remitted.

Rental & management

Your Guide to Vacation Rentals in Punta Cana

Published August 30, 2026 7 min read

Yes, owning and operating a vacation rental in Punta Cana is a well-established path for foreign investors, and our residences at Moon Garden 2 are designed to be rental-ready from day one. As an owner, you have two primary routes: managing the property yourself or engaging a professional service to handle everything for you.

What makes a Moon Garden 2 condo ready to rent out?

A key advantage for investors at Moon Garden 2 is that every residence is delivered completely turnkey. This means your condo comes fully furnished and equipped with a full suite of appliances, ready for you or your first guests from the moment you take possession. With layouts ranging from one-bedroom units of 695 square feet to spacious three-bedroom homes, each property is designed with the high-end rental market in mind.

This rental-ready approach removes the significant logistical challenge of furnishing a property from abroad. With delivery scheduled for September 2027, you can plan your investment knowing the unit will be immediately capable of generating income, without the delay or extra cost of sourcing and installing furniture and housewares.

What are my management options as an owner?

As the owner of a vacation rental property in Punta Cana, you decide how it's managed. There are two main approaches, each with its own level of involvement.

1. Self-Management: You can choose to manage the rental yourself. This involves listing the property on platforms like Airbnb or Vrbo, handling inquiries and bookings, communicating with guests, and arranging for cleaning and maintenance between stays. While this approach gives you maximum control, it requires a significant time commitment.

2. Professional Management: The more hands-off option is to hire a professional property manager or management company. They handle all aspects of the rental process on your behalf. For our owners, Moon Garden 2 offers an optional in-house managed rental program, which projects an annual ROI of 10-13%. This program is designed for owners who want a passive investment. The specific services included and the fee structure are detailed in the program's terms, which you should request and review.

Rendering of the living and dining space of a Moon Garden 2 residence opening onto its terrace; one-bedroom plans here start at 695 sq ft.

What taxes will I pay on rental income?

When you earn income from a short-term rental in the Dominican Republic as a non-resident, that income is subject to specific taxes. It's crucial to understand these, as they are distinct from property taxes. Your attorney or a local accountant can ensure compliance, but the two main taxes are the income withholding tax and the ITBIS (a value-added tax).

The withholding tax for non-residents is a single, definitive payment on your gross earnings. Importantly, the law makes the property owner—the host—liable for collecting and remitting the ITBIS, not the booking platform.

Key Dominican Taxes on Short-Term Rental Income
Tax	Rate for Non-Residents	What It Applies To
Income Tax Withholding	27%	Gross rental income, with no deductions permitted.
ITBIS (Value-Added Tax)	18%	Gross rental income from short-term tourist stays.

Does the CONFOTUR tax exemption reduce my rental income tax?

This is a frequent and important question, and the documented answer is narrower than a plain yes or no. The CONFOTUR law (Law 158-01) provides powerful tax incentives for approved tourism projects like Moon Garden 2, and what those incentives are recorded against is the property: the transfer tax on buying it and the annual tax on holding it. Rental earnings are assessed under a different part of the Dominican tax code. No source we hold rules on how the two meet for a specific unit and owner, so take that position from your attorney rather than from this page.

Specifically, for first-time buyers from the developer, CONFOTUR provides an exemption from:

The 3% Transfer Tax on the purchase of the property.
The 1% annual property tax (IPI). The law grants this exemption to qualifying projects for a period of 15 years.

It's important to note that the IPI is only levied on property value above an annually adjusted threshold, not the full purchase price. These exemptions represent a significant saving on ownership costs. Separately, rental revenue carries a 27% non-resident withholding tax and an 18% ITBIS, and rates change, so confirm the current figures before building them into a projection. Your attorney can provide clarity on how these exemptions are filed and applied to your specific title.

Are there specific rules for listing on platforms like Airbnb or VRBO?

Yes, and the most important rules are local. While national Dominican law permits short-term rentals, it is a condominium's own bylaws that ultimately govern rental activity within the community. Moon Garden 2 is designed and built with vacation rentals in mind, ensuring our bylaws accommodate this use for owners.

Currently, there is no mandatory national registration system (like RENATUR) in effect for individual hosts, simplifying the process of getting started. However, the key responsibility remains tax compliance. As the owner, you are legally responsible for remitting the applicable taxes (ITBIS and income tax) on your rental earnings. This obligation rests with you, not with the online booking platforms you may use to market your property.

What makes Moon Garden 2 a compelling choice for a rental investment?

Several key features position Moon Garden 2 as a strong foundation for a successful vacation rental investment. The property's appeal to renters is built on its location, amenities, and the quality of the residences themselves.

The location within Coral Golf Resort places guests just a 3-minute drive from the white sands of Playa Cabeza de Toro and only 10 minutes from Punta Cana International Airport, minimizing travel friction. On-site amenities provide a resort-like experience that commands premium rental rates. The centerpiece is the 12-acre water-sports lagoon, complemented by a private beach club, spa, and fitness facilities. This built-in lifestyle is a major draw for tourists. Finally, being part of a community built by Gesproin Group, a developer with a portfolio of 21 projects in Punta Cana since 2017, provides confidence in the quality and delivery of your investment.

10-13% Projected Annual ROI

3 min Drive to the beach

12 acres On-site water-sports lagoon

21 Projects delivered by developer

Common questions

Can I live in my condo part-time and rent it out the rest of the year?: Yes, this is a very common ownership model in Punta Cana. You can reserve the property for your own use whenever you wish and make it available for rent the rest of the time. The optional rental program is designed to accommodate this kind of flexible, mixed-use ownership.
Who pays the 18% ITBIS tax, me or the guest?: The legal obligation to remit the 18% ITBIS to the tax authorities (DGII) rests with you, the property owner. In practice, this tax is typically included in the total nightly rate paid by the guest, so you are effectively collecting it from them to then pay to the government.
What currency is rental income typically paid in?: While property transactions are conducted in U.S. dollars, rental income from international tourists is also almost always quoted and paid in USD. This simplifies revenue management for foreign owners. Your attorney and accountant can advise on the best banking structure for receiving income and handling expenses.
How does the 27% withholding tax work in practice?: For non-resident owners, the 27% tax on gross rental income is considered a final and definitive payment by the Dominican tax authority (DGII). This means it is withheld from your gross revenue, and there is no separate annual tax filing required for this income. A local accountant or your property manager can ensure these funds are correctly withheld and remitted.