Understanding the tax landscape in Haiti is crucial for businesses to comply with their tax obligations and contribute to the country's economic development. In addition to corporate income tax, businesses in Haiti should be aware of other taxes, such as VAT, payroll taxes, business license tax, property tax, and stamp duty. It is recommended to consult with a tax professional or refer to the official website of the Haitian Tax Authority for the latest tax regulations and requirements. By adhering to the tax laws of Haiti, businesses can operate smoothly and contribute to the growth and prosperity of the nation.
Corporate Income Tax:
Haiti imposes a corporate income tax on the profits earned by companies conducting business activities within the country. The corporate income tax rate in Haiti is progressive, based on the level of taxable income. As of the knowledge cutoff date in September 2021, the tax rates are as follows:
- Companies with annual taxable income up to HTG 20 million: 1% to 3%
- Companies with annual taxable income between HTG 20 million and HTG 60 million: 4% to 6%
- Companies with annual taxable income exceeding HTG 60 million: 7%
It's important to note that Haiti operates on a territorial tax system, meaning that only income derived from activities within the country is subject to taxation.
Types of Business Taxes in Haiti:
Value Added Tax (VAT): Haiti imposes a VAT on most goods and services. The standard VAT rate in Haiti is 10%. Certain essential goods and services may be exempted or subject to reduced rates.
Payroll Taxes: Employers in Haiti are responsible for withholding and remitting payroll taxes on behalf of their employees. These taxes fund social security, medical insurance, and other benefits. The payroll tax rates vary based on the employee's salary and range from 1% to 4%.
Business License Tax: All businesses operating in Haiti are required to pay an annual business license tax. The tax amount is calculated based on factors such as the type of business and the size of the company.
Property Tax: Property owners in Haiti are subject to an annual property tax. The tax rate varies depending on the location and value of the property.
Stamp Duty: Stamp duty is payable on various legal documents, including contracts, leases, and property transfers. The rates vary depending on the nature and value of the transaction.
Haitian Tax Authority Website:
For the most accurate and up-to-date information on business taxes in Haiti, it is recommended to visit the official website of the Haitian Tax Authority (Direction Générale des Impôts - DGI). The website provides comprehensive information, forms, guidelines, and contact details for any tax-related inquiries.
Haitian Tax Authority Website: Official Haitian Tax Authority Website