Taxes in Haiti

Haiti's main tax framework is the Code Fiscal, which combines the CGI and LPF and was introduced through the 2023 decree with implementation from October 1, 2025. Some DGI webpages still show older rules or rates, so current forms and MEF notices control when they differ. For fiscal year 2025-26, reported current revenue totals HTG 243.50 billion, including HTG 92.66 billion administered by the DGI, HTG 113.00 billion in AGD revenue excluding petroleum, HTG 34.94 billion from petroleum and HTG 2.90 billion in other domestic revenue. The Ministry of Economy and Finance, known as MEF, sets and oversees tax policy. The DGI administers national and local taxes, while the AGD administers customs duties, import and export taxes, excise charges and related fees. Communes administer local patente, CFPB and CFPNB obligations. Formal access points include DGI offices, AGD offices, Centres des Impôts and communes. Municipal rates and local enforcement can differ, and informal practice does not replace a legal requirement. A NIF or CIF identifies the taxpayer for DGI, AGD and Treasury filings and payments. Haitian nationals may use a CIN, passport or birth certificate for identification, while foreign nationals generally use a residence permit or diplomatic card. The relevant tax residence test is permanent residence or more than six months in Haiti. A resident generally declares worldwide income; a non-resident generally declares Haiti-source income, subject to an applicable tax treaty. Personal income tax is based on net global income. The main categories are employment income, rent, commercial or professional income, capital income and capital gains. Spouses file separately, and a minor's income can be declared where applicable. Until September 30, 2026, the personal income tax brackets are 0% on HTG 1 to 60,000, 10% on HTG 60,001 to 240,000, 15% on HTG 240,001 to 480,000, 25% on HTG 480,001 to 1,000,000 and 30% above HTG 1,000,000. A MEF scenario proposes new brackets from October 1, 2026, but implementation and the necessary regulation remain open, so those proposed rates are not current law for the present period. Employers calculate annual employment income tax and normally withhold one twelfth each month. They generally remit the withheld amount by the 15th of the following month. Additional payroll charges include a 1% CFGDCT contribution when gross pay reaches HTG 5,000 and a combined 1% FDU and CAS charge on gross salary. Bonuses and overtime can receive special withholding treatment. Excess withholding or advance payment can generally be credited against later tax for up to five years; a local cash refund is not established by the available evidence. Companies pay 30% tax on real taxable profit. Savings and credit cooperatives use a 10% rate. A company is generally resident when effective management takes place in Haiti, and a permanent establishment in Haiti is taxable on its Haiti-attributable profit. Smaller businesses with prior-year turnover below HTG 10,000,000 may fall under forfaitaire BIC. Its base is total receipts less HTG 1,000,000, with a 10% rate for services and 3% for other activities, subject to a minimum tax of HTG 20,000. The declaration and payment normally fall between October 1 and October 31 of the following fiscal year, and the business keeps income and expense journals. The TCA is a 10% consumption tax on imports, local goods and services, and self-supplies. It excludes wages, education and vocational training, health services, and agriculture outside agro-industry. Input TCA is generally deductible monthly, but resellers face a limit of 90% of the TCA they collected. The TMS is a 2% payroll tax, declared and paid from the first through the 15th day of the following month. The patente has a fixed and a variable component. The variable component uses net turnover after deductible payroll and applies a 4 per 1,000 rate. The declaration period runs from October 1 through January 31. The first period has a minimum fixed amount of HTG 5,000. The fixed component varies by commune; reviewed rules refer to 50% in specified communes and 25% elsewhere, so the current communal tariff should be checked. CFPB is a municipal property tax based on rental value, normally payable from October 1 through March 31, with 90% allocated to the commune and 10% to CAS. CFPNB applies to undeveloped land, with 90% allocated to the commune and 10% to the Treasury. Withholding rates depend on the payment. Services supplied by a resident are generally subject to 10% withholding. Patent, trademark and licence payments generally use 20%, dividends use a final 20% rate, and hidden benefits can attract 45%. The available sources conflict for certain services by non-residents: a legacy DGI page cites 20%, while MEF budget measures cite 15% for foreign professionals working temporarily in Haiti. The current Code Fiscal, MEF measure or written DGI position should resolve that conflict for the specific payment. A definitive personal income tax return normally covers October 1 through January 31 after the end of the fiscal year. Companies using the real-profit system generally make advance payments equal to 75% of the previous year's tax after available credits, in three instalments. DGI materials conflict over the instalment months, listing October, November and December in one place and October, December and February in another, so the current form should be followed. Late or missing filing can generate interest of 3% per month. The DGI may assess tax itself when a taxpayer does not file, files late, reports implausible figures or fails to answer a request, and it may request supporting records and explanations. The LPF sets the tax dispute procedure. A taxpayer generally has 30 days to respond to a proposed correction. Administrative complaint handling is described as lasting up to 90 days in the implementation materials, after which judicial review may become available under the applicable procedure. A quitus may be needed for specific activities: Type A concerns import and export, Type B concerns nonprofit or privileged institutions, and Type C concerns public tenders; the DGI identifies a HTG 1,000 fee for Type C. Current NIF or CIF records, patente evidence, the definitive return and recent monthly tax receipts may be required. Income tax overpayments are generally used as credits for up to five years rather than paid out in cash. An AGD restitution request should be made in writing to the Directeur Général. Available sources conflict over whether a one-year or two-year deadline applies to some customs restitution claims, so the period stated in the current Code Fiscal or the relevant bordereau controls. For cross-border activity, Haiti generally taxes residents on worldwide income and non-residents on Haiti-source income. A company can be treated as resident through effective management in Haiti, and a permanent establishment in Haiti can create Haitian tax on its attributable profit. Tax treaties can change the allocation of taxing rights, but no current official DGI treaty list was confirmed in the reviewed material, so a treaty exemption should not be assumed. Foreign tax paid may generally be considered only up to the amount of corresponding Haitian tax; any excess does not create a further credit. The AGD applies the customs tariff and collects customs duties, TCA, excise and administrative fees. Customs classification uses the NDP based on HS 2022, and the BRH daily exchange rate is used for customs calculations. Procedures include import, export, transit, customs warehousing, temporary admission, re-export and franchise arrangements. The applicable declaration, exemption and payment requirements depend on the procedure and the goods.