Tax in Haiti

Who is the tax authority?

The Direction Générale des Impôts (DGI) administers Haiti's tax system. DGI sits under the Ministère de l'Économie et des Finances (MEF).

The legal foundation is the Code Général des Impôts (CGI), Haiti's unified tax code. The CGI covers personal income tax (IRP — Impôt sur le Revenu des Personnes Physiques), corporate income tax (IS — Impôt sur les Sociétés), and the turnover tax (TCA — Taxe sur le Chiffre d'Affaires). Haiti's legal system follows the civil-law tradition rooted in the Napoleonic Code, a legacy of pre-independence French colonial law.

Haiti is a CARICOM member (joined 2002, full participation 2007) and a CARIFORUM member.

What is Haiti's fiscal year?

Haiti runs a non-calendar fiscal year: October 1 to September 30. This is unusual among Caribbean jurisdictions and is one of the most common sources of compliance errors for foreign businesses operating there.

Individual and corporate annual returns are both due 31 March of the following year. TCA (turnover tax) is reported and remitted monthly. The non-calendar year means that a business whose calendar aligns with January–December must reconcile carefully — the fiscal year that starts 1 October 2025 ends 30 September 2026 and the return falls due 31 March 2027.

Who counts as a Haitian tax resident?

A person is a Haitian tax resident if either condition is met:

• Physical presence of 183 days or more in Haiti during the fiscal year
• Maintaining habitual residence in Haiti (permanent home or centre of life)

Residents pay IRP on worldwide income. Non-residents pay IRP only on Haiti-source income. The two tests work independently — meeting either one triggers resident status.

What are the personal income tax rates (IRP)?

Haiti's personal income tax (IRP — Impôt sur le Revenu des Personnes Physiques) uses five progressive brackets:

Note that the HTG (Haitian Gourde) has experienced significant devaluation from 2022 to 2024. The real purchasing-power value of these bracket thresholds shifts meaningfully year to year.

How does corporate tax (IS) work?

Haiti's corporate income tax is called IS (Impôt sur les Sociétés). A single flat rate applies regardless of sector.

Withholding tax on non-resident dividends sits at 15%. Because Haiti has essentially no bilateral tax treaties, no reduced treaty rate is available for most foreign investors — the 15% withholding is the effective rate for nearly every non-resident recipient.

Tax losses may be carried forward under the CGI framework. Pillar Two (the OECD 15% global minimum) has not been formally transposed.

What is the TCA — and why is it not a VAT?

Haiti uses the TCA (Taxe sur le Chiffre d'Affaires) — literally, a tax on turnover (gross sales). The rate is 10%. The TCA is not a credit-method VAT. Input tax paid on purchases does not generate a credit against TCA owed on sales.

The TCA applies monthly. Businesses file and remit each month based on gross turnover. This means tax cascades through the supply chain — each stage pays TCA on its full sales price, not just on the value added. This structural difference from a VAT increases the total effective tax burden on multi-stage production relative to a credit-method system.

Currency framework — the Haitian Gourde (HTG)

Haiti's official currency is the Haitian Gourde (HTG), managed by the Banque de la République d'Haïti (BRH). The Gourde operates under a managed float regime.

The HTG experienced significant depreciation against the US Dollar from 2022 to 2024. Remittances — primarily from the Haitian diaspora in the United States — represent approximately 25% of Haiti's GDP and are a major source of foreign exchange.

How are cryptoassets treated?

The Banque de la République d'Haïti (BRH) has issued cautionary advisories on cryptoassets but has not enacted a specific crypto-asset regulatory or tax framework.

First independent Black republic in the world (1804)

Haiti holds a singular place in world history. The Haitian Revolution (1791–1804) ended French colonial rule and slavery. On 1 January 1804, Haiti declared independence — becoming the first country in the world to abolish slavery through revolution and the first Black-led state to achieve independence.

This civil-law heritage distinguishes Haiti from common-law Caribbean jurisdictions (Jamaica, Barbados, Trinidad) and aligns it legally with Martinique, Guadeloupe, and Louisiana — though only Haiti is independent.

Hispaniola: Haiti and the Dominican Republic share one island

Haiti and the Dominican Republic occupy the same island — Hispaniola — but are entirely separate countries with different tax systems.

This matters for cross-border transactions and workforce movements. A business with operations on both sides of the island faces two separate tax authorities, two currencies, two filing calendars, and two different indirect-tax mechanisms.

Security situation and operational risk (2024–2026)

Haiti has experienced severe political instability since the 2021 assassination of President Jovenel Moïse. A transitional presidential council was established in 2024. A Kenya-led Multinational Security Support (MSS) mission was deployed to assist with gang control.

The security situation is operationally separate from the statutory tax framework — DGI's rules and rates remain in place — but access disruptions can affect practical compliance timelines.

What is the treaty network?

Haiti has essentially no bilateral tax treaties. No US-Haiti income tax convention exists. No OECD Multilateral Instrument (MLI) signature. No Pillar Two transposition.

For US persons working or investing in Haiti, the absence of a tax convention means all income may be taxable in both countries. The US Foreign Tax Credit (FTC) provides partial relief, but the mechanics require careful analysis when income categories differ across the two systems.

Where does Haiti sit in the Caribbean cohort?

Haiti anchors the CARICOM low-income cohort alongside Jamaica, Barbados, and Trinidad and Tobago. The wider Caribbean splits into distinct tax archetypes:

Common pitfalls in Haiti

Foreign businesses and individuals frequently encounter these compliance traps in Haiti:

When to work with a Haiti tax professional

Some filings are straightforward enough to handle directly through DGI. Others carry real complexity:

• Your income crosses into the 25% or 30% IRP bracket (above HTG 480,000)
• You operate a business subject to monthly TCA remittances
• You are a US person with Haiti-source income — the Foreign Tax Credit requires careful categorization
• You need to reconcile Haiti's Oct–Sep fiscal year with a calendar-year accounting system
• You operate across both Haiti and the Dominican Republic — separate filings required
• You received a DGI notice or back-tax assessment
• Your business involves remittances, diaspora income, or cross-border payments subject to withholding

You can find vetted Haiti practitioners through the directory below.

This page provides general information only. It is not personal guidance for your situation. Tax rules change. Always confirm current figures with DGI or a licensed Haiti-qualified practitioner before filing.