Haiti Cross-Border Tax Guide: WHT, Limited DTTs, Transfer Pricing 2026

Q: Can I repatriate profits from Haiti tax-free?

Dividends to non-residents: 0% WHT. Interest/royalties: 10%/15% WHT. No exchange controls restricting profit repatriation.

Q: Is there any treaty relief available?

Haiti has very few DTTs with no major economies. Treaty relief is generally not available. Check specific bilateral arrangements.

Haiti's cross-border tax framework features withholding taxes on outbound payments (dividends 0%, interest 10%, royalties 15%), a very limited network of Double Taxation Treaties, and no exchange controls. Haiti has no DTTs with major economies. Here is how cross-border taxation works in 2026.

Cross-border taxation in Haiti is governed by the Code des Impôts. Withholding tax rates apply to certain payments from Haitian residents to non-residents. Haiti has a very limited DTT network, so treaty relief is generally not available for most cross-border transactions. There are no exchange controls in Haiti, allowing free repatriation of profits, dividends, and capital. The DGI has a dedicated international tax unit. All documentation must be in French. Investment income tax →

Real-world example: A US company receives HTG 1,000,000 in interest from its Haitian subsidiary. WHT at 10% = HTG 100,000. Since Haiti has no DTT with the US, no treaty reduction is available. A Canadian company licensing software to a Haitian company receives HTG 500,000 in royalties: WHT 15% = HTG 75,000. Dividends paid to a non-resident shareholder: 0% WHT. Compared to the Dominican Republic, which has DTTs with Canada, Spain, and other countries, Haiti's lack of treaty network presents challenges for cross-border structuring. Corporate tax overview →

Withholding Tax Rates

Dividends to non-residents: 0% — no withholding tax on dividends
Interest to non-residents: 10% (no treaty reductions available for most countries)
Royalties to non-residents: 15% (no treaty reductions available for most countries)
Dividends to residents: 0%
Interest to residents: 0%

WHT applies to payments made by Haitian residents to non-residents. The payer is responsible for withholding and remitting the tax to the DGI. Since Haiti has very few DTTs, the domestic rates generally apply to most cross-border payments.

Double Taxation Treaties

Haiti has a very limited DTT network. There are no treaties with major economies (US, Canada, EU, UK, China, Brazil, etc.). Limited agreements may exist with:

CARICOM members: Possible limited arrangements within the Caribbean Community framework
Francophone Africa: Limited agreements with select Francophone African countries

The absence of a comprehensive treaty network means standard domestic WHT rates apply to most outbound payments. Taxpayers must rely on foreign tax credits in their home jurisdiction rather than treaty relief at source.

Transfer Pricing

Haiti's transfer pricing rules follow the arm's length principle. Key requirements include:

Arm's length principle: Transactions between related parties must be conducted as if between independent entities
Documentation: Taxpayers should maintain transfer pricing documentation for related party transactions
Methods: Acceptable methods include comparable uncontrolled price (CUP), cost plus, resale price, and transactional net margin method (TNMM)

The DGI may challenge transfer pricing arrangements that shift profits out of Haiti. Documentation requirements are less formalized than in OECD countries but are increasingly enforced.

Permanent Establishment Risk

Non-resident companies may create a taxable presence (permanent establishment) in Haiti through: a fixed place of business (office, branch, workshop, construction site exceeding 6 months), a dependent agent with authority to conclude contracts, or provision of services through employees for more than 183 days. A PE is subject to CIT at 30% on profits attributable to the PE.

Can I repatriate profits from Haiti tax-free?

Dividends paid to non-resident shareholders attract 0% WHT — a significant advantage. Interest paid to non-residents attracts 10% WHT, and royalties 15% WHT. There are no exchange controls restricting profit repatriation.

Is there any treaty relief available?

For most countries, no treaty relief is available due to Haiti's limited DTT network. Taxpayers should check specific bilateral arrangements and consider structuring investments through jurisdictions that have DTTs with Haiti, though such options are very limited.