Haiti Investment Income Guide: Dividends 0%, Interest 10%, Royalties 15% 2026

Q: Can I reduce WHT rates through treaty planning?

Haiti has very few DTTs, so treaty-based WHT reductions are generally unavailable for investors from major economies.

Haiti applies withholding taxes on investment income paid to non-residents: dividends at 0%, interest at 10%, and royalties at 15%. Residents are generally exempt from withholding tax on dividends and interest. Haiti's limited DTT network means treaty reductions are generally unavailable. Here is how investment income is taxed in 2026.

The taxation of investment income in Haiti distinguishes between resident and non-resident recipients. Residents are generally exempt from withholding tax on dividends and interest, while non-residents face withholding tax at rates specified in domestic law. The DGI administers withholding tax obligations. The payer (the Haitian company or individual) is responsible for withholding and remitting the tax. All documentation must be in French. Cross-border tax guide →

Real-world example: A Haitian company pays HTG 500,000 in dividends to a non-resident shareholder. WHT at 0% = HTG 0, net payment = HTG 500,000. This is very favorable compared to the Dominican Republic where dividend WHT is 10%. Interest of HTG 200,000 paid to a non-resident lender: WHT 10% = HTG 20,000. Royalties of HTG 300,000 paid to a foreign licensor: WHT 15% = HTG 45,000. Since Haiti has no DTTs with major economies, these rates generally cannot be reduced. Corporate tax overview →

Withholding Tax Rates on Investment Income

Dividends — residents: 0% WHT — dividends paid to Haitian resident individuals and companies are exempt
Dividends — non-residents: 0% WHT — no withholding tax on dividends to non-residents
Interest — residents: 0% WHT — interest paid to Haitian residents is exempt
Interest — non-residents: 10% WHT — no treaty reductions available for most countries
Royalties — residents: 15% WHT — domestic rate applies to residents
Royalties — non-residents: 15% WHT — no treaty reductions available for most countries

The 0% dividend WHT on non-residents is highly attractive for investors and makes Haiti a competitive jurisdiction for holding company structures, despite the 30% CIT rate.

Double Taxation Treaty Network

Haiti has a very limited DTT network with no treaties covering major economies. This means:

No treaty relief: Domestic WHT rates (0% dividends, 10% interest, 15% royalties) generally apply to all non-resident recipients
No MAP: No mutual agreement procedure available for dispute resolution
Foreign tax credits: Investors must rely on foreign tax credits in their home country, if available

Haiti's treaty network may include limited arrangements with some CARICOM members and Francophone African countries, but these provide minimal relief for most international investors.

Taxation of Other Investment Income

Bank interest: Interest on savings accounts earned by residents is not subject to withholding tax. Non-residents may be subject to 10% WHT
Government bonds: Interest on Haitian government securities may have specific tax treatment
Capital gains on investments: No separate CGT on personal investment gains

Compliance and Reporting

Haitian companies paying dividends, interest, or royalties to non-residents must withhold the appropriate tax and remit it to the DGI within the prescribed timeframe (typically by the 15th of the following month). The payer must also file an annual withholding tax return. Recipients seeking treaty relief (where applicable) must provide documentation. Failure to withhold correctly results in the payer being liable for the unpaid tax plus penalties.

Are dividends from Haitian companies exempt for residents?

Yes. Dividends paid by Haitian resident companies to Haitian resident individuals or companies are exempt from withholding tax. This encourages domestic investment and profit distribution within the economy.

Can I reduce WHT rates through treaty planning?

Due to Haiti's very limited DTT network, treaty-based WHT reductions are generally not available for investors from major economies. Structured planning through jurisdictions with DTTs with Haiti may be explored but options are very limited.