Tax
Income tax and TCA administered by the Direction Générale des Impôts
The principal taxes are the impôt sur le revenu on individuals and companies and the taxe sur le chiffre d'affaires, a turnover tax that functions as Haiti's main indirect tax at a standard rate of 10 per cent. The Direction Générale des Impôts administers collection, and customs duties collected by the Administration Générale des Douanes are a major revenue source. The tax base is narrow and a large informal sector sits outside the system.
Key rules
- Jurisdiction — National; DGI, with recourse to the ordinary courts
- Deadline — Annual income tax return: filed by 31 January following the fiscal year ending 30 September
- Deadline — TCA return: filed monthly
- Deadline — Patente: renewed annually
Governing law
- Décret relatif à l'impôt sur le revenu
- Loi sur la taxe sur le chiffre d'affairesTCA
- Code des douanes
- Loi de financesannual
In practice
Haiti's fiscal year ends on 30 September rather than 31 December, which shifts every filing deadline relative to neighbouring jurisdictions and is a routine source of error for foreign-owned businesses. The annual loi de finances adjusts rates and reliefs, so the operative figures must be checked against the current budget law rather than taken from the base statutes.