Haiti Tax Filing Guide: DGI Portal, Deadlines 2026
Haiti's tax filing system is managed by the Direction Générale des Impôts (DGI). Individual tax returns are due by April 30 following the tax year. Corporate tax returns are also due by April 30. TVA returns are filed monthly. Here is how tax filing works in 2026.
The DGI operates an online tax filing portal as well as in-person filing at DGI offices. Taxpayers must register for a NIF (Numéro d'Identification Fiscale) to file taxes. All tax returns, payments, and correspondence must be in French. The system supports filing for personal income tax, corporate income tax, TVA, withholding tax, and the patente (minimum business tax). Personal tax overview →
Real-world example: A freelance consultant earning HTG 1,500,000 in 2025 must file their annual personal tax return by April 30, 2026. They submit the déclaration d'impôt sur le revenu to the DGI, declare their income and deductions, and pay any balance due. An employee with only salary income (tax fully withheld) generally does not need to file. A company with HTG 20 million turnover files CIT by April 30 and monthly TVA returns by the 15th. Residency and tax obligations →
Filing Deadlines 2026
- Individual income tax: April 30 following the tax year (e.g., 2025 return due by April 30, 2026)
- Corporate income tax: April 30 following the end of the fiscal year
- TVA (monthly): By the 15th of the following month
- Withholding tax: By the 15th of the following month
- Patente (minimum tax): HTG 30,000 payable annually by January 31
- Social contributions: Monthly with payroll remittance
The government fiscal year runs October 1 to September 30, but companies may adopt a different fiscal year with DGI approval. If a deadline falls on a weekend or public holiday, it typically shifts to the next business day.
DGI Filing System
The DGI portal is the central platform for tax interactions. Key features include:
- Registration: Taxpayer registration, TVA registration, and patente registration
- Filing: Online submission of tax returns
- Payment: Payment via bank transfer or at authorized bank branches
- Certificates: Download tax clearance certificates and certificates of residency
The portal is available in French. In-person filing is also accepted at DGI offices in Port-au-Prince and regional centers.
Penalties for Late Filing and Payment
- Late filing: Fines ranging from HTG 5,000 to HTG 100,000 depending on the type of return and delay period
- Late payment: Interest at the statutory rate on the unpaid tax amount
- Non-filing: Penalties of up to HTG 500,000 for failure to file without reasonable cause
- Incorrect filing: Penalties for understatement of tax liability, ranging from 25% to 100% of the understated tax
Voluntary disclosure before a DGI audit may result in reduced penalties. The DGI may offer installment payment arrangements in certain circumstances.
Record Keeping Requirements
Taxpayers must maintain records for a minimum of 5 years from the end of the tax year. Required records include: accounting books and records, invoices and receipts, bank statements, contracts, payroll records, tax returns and correspondence with DGI. Records may be requested during tax audits. Failure to maintain adequate records can result in penalties.
Do I need a tax agent or accountant to file?
Individuals with simple tax affairs (employment income only) can file themselves. Businesses, self-employed individuals, and taxpayers with complex affairs are strongly advised to use a licensed comptable fiscal (tax accountant). All companies must have their financial statements certified by a licensed accountant if turnover exceeds certain thresholds.
What happens if I cannot pay my tax bill on time?
If you cannot pay by the deadline, file the return on time to avoid late filing penalties. Then contact the DGI to discuss payment arrangements. Interest will continue to accrue on the unpaid amount.