Haiti Rental Income Guide: PIT Rates, Deductions 2026
Rental income from property in Haiti is taxed as personal income at the progressive PIT rates (0%, 10%, 15%, 20%, 25%, 30%). Landlords can deduct expenses such as maintenance, management fees, insurance, and property taxes from rental income. Here is how rental income taxation works in 2026.
Rental income taxation in Haiti is governed by the Code des Impôts. Rental income is included in the individual's total taxable income, subject to the progressive PIT brackets. The effective tax rate on rental income depends on the landlord's total income from all sources. The DGI requires landlords to declare rental income and pay tax accordingly. All filings must be in French. Personal income tax rates →
Real-world example: A landlord in Port-au-Prince earns HTG 180,000 per month in rental income from two apartments. Total annual rental income: HTG 2,160,000. Allowable deductions (maintenance, insurance, property tax): HTG 360,000. Net taxable rental income: HTG 1,800,000 (HTG 150,000/month). If this is the only income, PIT: 0% on HTG 60K = HTG 0, 10% on HTG 90K = HTG 9,000, 15% on HTG 150K = HTG 22,500, 20% on HTG 300K = HTG 60,000, 25% on HTG 400K = HTG 100,000, 30% on HTG 800K = HTG 240,000. Total: HTG 431,500. Effective rate: 24% of net rental income. Property tax and transfer fees →
Taxation of Rental Income
- Residential rentals: Income from leasing residential property is taxed at progressive PIT rates (0-30%)
- Commercial rentals: Income from commercial and industrial property is taxed at the same PIT rates
- Short-term rentals: Income from tourism accommodation is taxed under the same rules
- Corporate landlords: Companies earning rental income pay CIT at 30%
Rental income is generally treated as passive income. If the landlord is substantially engaged in property management, the activity may be classified as business income, which follows the same PIT rates.
Allowable Deductions
Landlords can deduct the following expenses from gross rental income:
- Maintenance and repairs: Costs of keeping the property in habitable condition
- Management fees: Fees paid to property management companies
- Insurance premiums: Property insurance, liability insurance
- Property tax: Annual property tax paid to the authorities
- Mortgage interest: Interest payments on loans used to purchase or improve the rental property
- Utilities: Water, electricity if paid by landlord (not passed to tenant)
- Depreciation: Buildings may be depreciated at standard rates
- Professional fees: Legal and accounting fees related to the rental activity
Deductions must be supported by proper documentation (invoices, receipts, contracts). The DGI may request evidence during tax audits.
Registration and Compliance
- Tax registration: Landlords must register as a taxpayer with the DGI and obtain a NIF
- Rental contract: Written rental contracts are recommended and may need to be registered
- TVA consideration: Residential rental is generally exempt from TVA. Commercial rental may be subject to TVA if the landlord is TVA-registered
- Annual filing: Rental income must be declared in the annual personal tax return filed by April 30
Non-compliance can result in penalties and back-tax assessments. The DGI may cross-check declared rental income with property registry data.
Is there a withholding tax on rental payments?
No. Rental payments from tenants to landlords are not subject to withholding tax in Haiti. Tenants do not need to deduct or remit any tax. The landlord is responsible for declaring and paying the tax on rental income.
Can rental losses be offset against other income?
Yes. If allowable deductions exceed rental income (creating a rental loss), the loss may generally be offset against other income in the same tax year, subject to anti-avoidance rules.