Haiti Property Tax Guide: Transfer Tax ~3%, Annual Tax 0.25-1% 2026
Haiti's property tax system includes a transfer tax of approximately 3% on property purchases and a modest annual property tax of 0.25% to 1% of cadastral value. There is no wealth tax on property holdings. Here is how Haitian property tax works in 2026.
Property taxation in Haiti is governed by the Code des Impôts and administered by the DGI. Unlike many Caribbean countries that impose high annual property taxes, Haiti's annual tax is relatively modest at 0.25-1% of cadastral value. The transfer tax (droit d'enregistrement) of approximately 3% applies on property purchases. All documentation must be in French. Capital gains on property sales →
Real-world example: A buyer purchases a residential property in Port-au-Prince valued at HTG 10,000,000. Transfer tax at approximately 3% = HTG 300,000. Annual property tax at 0.5% of cadastral value (assuming HTG 8,000,000 cadastral value) = HTG 40,000 per year. In the Dominican Republic, transfer costs are similar but annual property tax (IPI) is approximately 1% of value. Rental income taxation →
Property Transfer Tax (Purchase Tax)
- Transfer tax (droit d'enregistrement): Approximately 3% of the purchase price or cadastral value (whichever is higher)
- Who pays: Typically paid by the buyer, but this is negotiable between parties
- Calculation basis: Calculated on the higher of the contract price or the cadastral reference value
- New construction: May be subject to different rates or partial exemptions
The transfer tax is paid at the time of registration with the Bureau des Impôts. Additional notary fees and registration costs apply.
Annual Property Tax
- Rate: 0.25% to 1% of cadastral value, depending on property type and location
- Residential property: Typically taxed at the lower end of the range (0.25-0.5%)
- Commercial property: Typically taxed at the higher end (0.5-1%)
- Agricultural land: Subject to lower rates based on land classification
- Vacant land: May be subject to different rates
The annual property tax is payable to the municipal authorities or the DGI, depending on the specific tax. Cadastral values are often significantly below market values, keeping the effective tax burden low.
Registration and Notary Fees
- Notary fee (honoraires du notaire): Regulated fee based on property value, typically 1-2% of the purchase price
- Registration fee (frais d'inscription): Fee for registering the property title with the Conservation Foncière (Land Registry)
- Cadastre fee: Fee for cadastral surveys and map updates
Buyers should budget approximately 5-8% of the purchase price for total transaction costs including transfer tax, notary fees, and registration.
Do foreigners pay the same property tax as residents?
Yes. Haiti applies the same property tax rules to residents and non-residents. There are no additional surcharges on foreign property ownership. However, foreigners should verify property ownership restrictions with the relevant authorities.
Is there a tax on rental income from property?
Yes. Rental income from property is subject to personal income tax at progressive PIT rates (0-30%). Deductions for maintenance, management fees, and property taxes may be available. Detailed rental income guide →