- Income tax brackets updated
Refreshed for FY 2026-27 — new IRPP scenario 3d bands, dividend WHT 10%, ONAVIE 6%/6%, residency and filing descriptions, sources, verified on 2026-10-09 (mef.gouv.ht) (docs.haitidocs.org) (haitidocs.org).
Top income tax
30.0%
Worldwide system
Corporate tax
30.0%
TCA
10.0%
standard rate
Tax residency
183 days
Haiti tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income; non-residents on Haitian-source income. Companies pay impôt sur les sociétés on net profits (headline 30%). Standard TCA (turnover tax) is 10% on goods and services.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 30.0%
- TCA
- 10.0%
- Capital gains tax
- Rate not recorded
- Social security (employee)
- 6.0%
- Social security (employer)
- 6.0%
- Dividend withholding
- 10.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- Treaty count not recorded
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| HTG 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| HTG 0 | HTG 360,000 | 0.0% |
| HTG 360,001 | HTG 540,000 | 12.0% |
| HTG 540,001 | HTG 1,080,000 | 18.0% |
| HTG 1,080,001 | HTG 2,160,000 | 25.0% |
| HTG 2,160,001 | and above | 30.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- An individual is tax resident with a fiscal domicile in Haiti if they have their home in Haiti or stay more than 183 days in the tax year (1 October–30 September), exercise a salaried or non-salaried profession in Haiti, or have their centre of economic interests in Haiti (Décret IR, art. 5).
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 10-01 – 09-30
- Filing deadline
- January 31
Sources
- MEF — Révision du barème IRPP (scénario 3d) (accessed Oct 9, 2026) PIT bands 0/12/18/25/30%; thresholds; Code général des impôts from 2026-10-01
- MEF — Budget général FY 2025-2026 (article 37) (accessed Oct 9, 2026) Dividend distributions WHT 10% (art. 113 IR decree as amended)
- Décret IR 29 septembre 2005 (HaitiDocs) (accessed Oct 9, 2026) 183-day residency; interest WHT 15%; industrial royalties 15%; foreign-branch deemed dividend 20%
- DGI — Déclaration définitive d’impôt sur le revenu (accessed Oct 9, 2026) Definitive return window 1 October–31 January; legacy bracket table on site not updated
- Tax Foundation — Haiti corporate tax rate (accessed Oct 9, 2026) Headline CIT 30% cross-check