Haiti Corporate Tax Guide: CIT 30%, FTZ Incentives, Minimum Tax 2026

Haiti's Corporate Income Tax (CIT) regime features a standard rate of 30%, one of the highest in the Caribbean region. However, businesses in Free Trade Zones (FTZs) may benefit from significant tax incentives. All businesses must pay a minimum annual patente tax of HTG 30,000. Here is how Haitian corporate tax works in 2026.

Corporate Income Tax in Haiti is governed by the Code des Impôts and administered by the Direction Générale des Impôts (DGI). The standard CIT rate of 30% applies to all legal entities. Haiti's CIT rate is higher than regional competitors like the Dominican Republic (27%), but the government offers incentives through Free Trade Zones to attract investment. All tax filings must be completed in French, the administrative language. The fiscal year for businesses aligns with the government fiscal year: October 1 to September 30, though calendar year is used for individuals. Filing and compliance guide →

Real-world example: A Port-au-Prince-based trading company with annual turnover of HTG 50 million and taxable profit of HTG 10 million pays CIT at 30% = HTG 3,000,000. Additionally, the patente (minimum business tax) of HTG 30,000 applies. A company operating in a Free Trade Zone with the same profit may benefit from reduced CIT rates or full exemption. Compare this to the Dominican Republic where the same profits would incur 27% CIT. IT sector and FTZ incentives →

Corporate Tax Rate Structure

30% (standard): All companies not qualifying for special regimes
FTZ incentives: Reduced rates or full exemption for businesses in Free Trade Zones (subject to specific agreements)
Minimum tax (patente): HTG 30,000 annual minimum tax for all businesses, regardless of profitability
Branch profits: Branches of foreign companies are subject to the same 30% CIT rate

The patente is a minimum business tax that applies even if the company has no taxable profit. It is payable annually and is separate from CIT. Companies operating at a loss still owe the patente.

Taxable Income and Deductions

Corporate taxable income is calculated as accounting profit adjusted for tax purposes. Key rules include:

Depreciation: Standard rates apply — buildings 5%, machinery and equipment 10-20%, vehicles 20%, computers 33%
Interest deductibility: Thin capitalization rules may limit interest deductions
Loss carryforward: Tax losses can be carried forward for up to 5 years
Dividends: Dividends received from Haitian resident companies may be exempt or subject to reduced tax
Capital gains: Treated as ordinary income and taxed at the standard CIT rate

Transfer pricing rules follow OECD guidelines. Transactions with related parties must be at arm's length. Cross-border taxation →

Withholding Taxes on Outbound Payments

Haiti imposes withholding tax on certain payments to non-residents:

Dividends: 0% WHT (no withholding tax on dividends)
Interest: 10% WHT (to non-residents)
Royalties: 15% WHT (to non-residents)

Haiti has very few Double Taxation Treaties, so treaty relief is generally not available for most countries. Investment income guide →

Free Trade Zone Incentives

Haiti offers significant tax incentives for businesses operating in Free Trade Zones (FTZs) under the Law on Free Trade Zones:

CIT exemption: Full or partial exemption from corporate income tax for a defined period
Customs duties: Exemption from import duties on raw materials, equipment, and machinery
VAT exemption: Exemption from TVA on imports and local purchases
Property tax: Exemption or reduction of property taxes
Profit repatriation: No withholding tax on profit repatriation for FTZ companies

FTZ status requires approval from the Centre de Facilitation des Investissements (CFI). Companies must meet export thresholds and job creation targets.

Who needs to register for CIT in Haiti?

All legal entities (companies, partnerships, branches of foreign entities) must register for CIT with the DGI. Registration is required before starting business operations. Non-resident companies with a permanent establishment in Haiti are also subject to CIT on Haitian-source income.

What is the filing deadline for corporate tax?

Annual CIT returns must be filed by April 30 following the end of the fiscal year. The government fiscal year runs October 1 to September 30, but companies may use a different fiscal year with DGI approval. Tax is paid in installments during the year.

Are there any regional taxes in Haiti?

Haiti has a centralized tax system with no regional corporate taxes. However, municipalities may impose local business license fees and minor taxes. The national CIT and patente are the primary business taxes.