Among the exempt properties and therefore excluded from taxed assets, are:
- The home (and the plot of land on which it is built) belonging to people over 65 years of age, as long as this constitutes the only real estate assets of its owner.
- Pensioners and rentiers from foreign sources by 50%.
- rural land.
- Real estate for agricultural use located on rural land.
- All properties that, even though they may be reached by the tax, their joint value is equal to or less than RD$ 8,138,353