Haiti Capital Gains Tax Guide: 0% Separate CGT, Ordinary Income Rules 2026
Haiti does not impose a separate capital gains tax. Capital gains are generally not taxed unless they arise from a business activity or speculative transaction, in which case they may be treated as ordinary income and taxed at progressive PIT rates (0-30%) or CIT (30%). This makes Haiti favorable for long-term investors. Here is how capital gains are treated in 2026.
Capital gains taxation in Haiti is governed by the Code des Impôts and administered by the DGI. Unlike many countries that have a separate CGT regime, Haiti generally does not tax capital gains on the disposal of personal assets. Gains from business activities or speculative real estate transactions may be treated as ordinary income. This favorable regime contrasts with the Dominican Republic, which taxes capital gains at 27% (same as CIT rate). Property tax guide →
Real-world example: An individual sells shares in a Haitian company for HTG 2,000,000, realizing a gain of HTG 800,000. As a personal capital gain, no CGT is due. A company selling a piece of machinery for a gain of HTG 500,000 treats the gain as ordinary business income taxed at 30% CIT = HTG 150,000. A speculative property trader who buys and sells real estate within a short period may have the gain treated as business income. Compare to the Dominican Republic where the same gains would be taxed at 27%. Corporate tax rates →
Capital Gains Treatment
- Personal assets (shares, securities): 0% — capital gains on disposal of personal investments are generally not taxed
- Real estate (personal): Generally not taxed unless the transaction is considered speculative or business-related by the DGI
- Business assets: Gains on disposal of business assets are treated as ordinary income and taxed at CIT rates (30%) or PIT rates (0-30%)
- Speculative transactions: Frequent or short-term trading may be reclassified as business income
- Cryptocurrency: Treated under general principles — personal holdings likely not taxed, trading activity may be business income
There is no specific holding period for exemption. The key distinction is whether the gain arises from personal investment (not taxed) or business/speculative activity (taxed as ordinary income).
Business vs Personal Distinction
The DGI evaluates whether a gain is personal or business-related based on factors including:
- Frequency of transactions: Regular buying and selling suggests business activity
- Intent: Profit-seeking intent indicates business rather than personal investment
- Holding period: Short holding periods suggest speculation
- Nature of asset: Assets used in a business (vs personal assets)
- Organization: Systematic approach to trading suggests business activity
Taxpayers engaged in business activities can deduct costs of acquisition, improvements, and transaction costs from the gain.
Exemptions and Reliefs
- Primary residence: Gains from the sale of a primary residence are generally not taxed
- Inheritance and gift: No CGT on property received through inheritance or gift (no inheritance/gift tax applies)
- Long-term holdings: Personal investments held long-term are clearly outside the scope of business income
Haiti's absence of a separate CGT regime makes it attractive for investors, though the lack of clear statutory exemptions creates some uncertainty.
Do non-residents pay CGT in Haiti?
Non-residents selling Haitian assets are generally subject to the same rules as residents. Personal capital gains are not taxed. However, gains from business activities or speculative transactions by non-residents may be subject to tax. The DGI may require withholding at source on certain transactions.
Is CGT on shares really untaxed?
Yes. Capital gains on shares, bonds, and securities held as personal investments are generally not subject to tax in Haiti. This applies to both residents and non-residents. There is no securities transaction tax either.