Solution:
Let us write into field (i,j) the number (−1)i+j(i+j). The sum of the written numbers over the whole board is ∑i=1a(−1)i∑j=1b(−1)j(i+j)=∑i=1a(−1)i+1(i+2b+1)=2a+b+2, and if the three mentioned fields are removed, the sum over the remainder of the board is
2a+b+2−(−3)−(a+b−2)−(a+b)=−23(a+b)+6
Since the sum of the numbers in every 2×2 square is equal to zero, and the sum in every domino is 1 or -1, at least 23(a+b)−6 dominoes are needed.
Second solution. Let the rows and columns be numbered from bottom to top and from left to right. We may assume that none of the configurations marked L in the figure occurs in the tiling - indeed, they can be replaced by the corresponding configurations marked D, without increasing the number of dominoes.
Consider the piece that covers field (a,1). If it is, say, the horizontal domino (a,1)−(a,2) (the case of a vertical domino is examined analogously), then field (a−1,1) cannot be covered either by a square or by a horizontal domino (since together with the domino above they would form one of the configurations L), so it must be covered by the vertical domino (a−1,1)−(a−2,1). Similarly, now field (a−1,2) must be covered by the domino (a−1,2)−(a−1,3), and so on indefinitely, which is impossible. Therefore, the piece that covers field (a,1) is a square.
In a similar way, fields (a,3) and (a−2,1) are also covered by squares, then fields (a,5),(a−2,3) and (a−4,1), and so on. Continuing this process, we conclude that all fields except those in rows 1,2,3 and those in columns b−2,b−1,b are covered by squares. The remaining fields can be tiled in a unique way, shown in the figure, which is checked directly. In doing so, exactly 23(a+b)−6 dominoes are used.

Third solution. Let us color the fields of the board black and white as on a chessboard. We call the line separating the i-th and (i+1)-th row/column the i-th horizontal/vertical.
If j is even (2⩽j⩽b−1), at least one (horizontal) domino crosses the j-th vertical, because the number of fields in the first j columns is odd. On the other hand, if j is odd (1⩽j⩽b−2), at least two dominoes must cross the j-th vertical, because in the first j columns there are two more black fields than white fields. This way we obtain at least 23b−3 horizontal dominoes.
Similarly, if i is even (2⩽i⩽a−3) or i∈{1,a−2}, at least one (vertical) domino crosses the i-th horizontal, because the number of fields in the first i rows is odd. On the other hand, if i is odd (3⩽i⩽a−4), the number of black fields in the first i rows is two greater than the number of white fields, so at least two dominoes must cross the i-th horizontal. This way we obtain at least 23a−9 vertical dominoes.
Thus, in total there are at least 23a−9+23b−3=23(a+b)−6 dominoes.