At the moment the Dominican Republic is the island of greatest tourist attraction in the region of the Caribbean. This is due because tourist investment in the country is surrounded by a series of positive and favorable factors, since the country has rich natural resources, a consistent tropical climate and places of cultural and historical interest. At the same time, the Dominican Republic offers very competitive hotel rates and prices within a context of tranquility and political stability.

In this section we will demonstrate the legal bases of the tourism sector, as well as the incentives granted by the Law 158-01 and its modifications, the period of tax exemptions, the necessary requirements and the sanctions listed by the Law for the Promotion and Development of the Tourism and its modifications, including the functions of the Secretariat of State of Tourism.