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Taxes and Incentives

The haitian tax system

Haitian and foreign companies operating in Haiti are subject to the same tax regulations, and must pay the same taxes with very few exceptions, regardless of their line of business.

According to the Haitian Tax Code, companies must pay a corporate tax. This tax is directly imposed on real earnings or net revenues realized during a fiscal year. Individuals are also required to pay taxes on their entire income.

The law also provides for the payment of an indirect tax; it is the tax on revenues for consumer transactions or on the use of goods and services in Haiti, and also on the self-delivery of goods and services.

  • The corporate tax rate is 30%
  • The individual income tax rate ranges between 10% and 30%
  • The tax on value added has a rate of 10%

Besides these main taxes, investors must pay various other taxes and fees when
registering their companies and while in operation, including:

  • The tax identification card (Payment of 50 Gourdes).
  • The professional identification card (Payment of 6 Gourdes).
  • The tax clearance (QuitusFiscal) (Payment of 250 Gourdes).
  • The license to operate (Payment of 100 Gourdes).
  • The license has a fix tariff and a variable tariff. The fix tariff is based on the sector of economic activity and the municipality where the business will be established, according to a pre-established rate. The variable tariff is obtained by multiplying the base defined below by a rate of two for a thousand. The base of the variable tariff is equal to the difference between earnings and wages paid between October 1st and September 30th of the year preceding the due date of the license. It is rounded down to the nearest thousand Gourdes.
  • The tax on shares, or 30 cents per hundred Gourdes (Only for traded partnerships).
  • The transmission right in case ofcessation of shares and conversion of titles, or 20 cents for every one hundred Gourdes (Only for traded partnerships).
  • The stamp duty on shares representing 2% of the nominal capital of each share. This tax will never exceed 5,000 Gourdes (Next payment due at the renewal of the partnership agreement).
  • The foreigner license. This fee represents 50% of the quintupled amount of the license and is based on the current municipal rate. A foreigner who has several business establishments or manages different lucrative activities is subject to multiple licenses (Annual tax can be prorated to reflect the number of months remaining based on the start date of the activity during the fiscal year).
  • The land tax on buildings is a real communal tax based on the building's rental value. This tax has a progressive rate ranging from 6% to 15%.
  • The payroll tax which is 2% of the amount of paid wages and all other salaries and compensations (Monthly tax).
  • Social security contributions paid by employers to the National Insurance Office (ONA), which is 2% for commercial enterprises, 3% for industrial, agricultural, and real estate companies, and 6% for mining companies; and contributions ranging between 2% and 6% to the Insurance Office for work-related injuries, accidents and maternity (OFATMA), depending on the employee's salary.

Specific incentives to the Investment Code

The Haitian government, through the Investment Code, grants general and specific incentives to eligible sectors and activities, depending on the sector, in order to attract investors. Businesses receive these incentives when:

  • They are registered in Haiti
  • Theystart their operations
  • They are already in operation but are making a new investment, starting a new activity.
  • They were already taking advantage of the incentives offered in the Code, and are
  • expanding, acquiring new equipment and modernizing.

The Center for Facilitation of Investments (CFI), as the Technical Secretariat of the Inter-ministerial Commission of Investments, is responsible for providing information to the public regarding the procedures that are in place for granting incentives, for receiving and processing applications for incentives, and for transferring them to the related Ministries for technical analysis of the projects. The CFI also tracks these requests until the Inter-ministerial Commission of Investments makes an administrative decision. Applications for requesting incentives are available at CFI.