Legal Provisions on Investment Incentives: General and Specific Advantages of the Haitian Investment Code

This executive summary describes the advantages available to investors under the Haitian Investment Code adopted in 2002, as modified by the budget decree for 2023-2024. It lists the eligible sectors: export and re-export, agriculture, crafts, national industry, tourism and associated services, free zones and other sectors and special regimes. General advantages include a tax holiday of up to five years. Each sector then has specific customs and tax exemptions, generally for seven consecutive years on capital goods and equipment, with different rules for crafts, national industry and free zone operators. The document explains conditions for renewing incentives after force majeure or after the exemption period ends. It closes with the procedure for applying to the CFI, which receives and processes requests and follows them until the decision of the interministerial investment commission.