Decree Replacing the Decree of December 19, 2022 on the Fiscal Code (Le Moniteur, Special No. 48-A)
- Adopted in the Council of Ministers on September 30, 2026, published the same day in Le Moniteur Special No. 48-A, and in force from October 1, 2026 (Article 540).
- Personal income tax: 0% up to HTG 360,000, then 12%, 18%, 25%, and 30% above HTG 2,160,000 (Article 132).
- Corporate income tax is 30%, with 10% for savings and credit cooperatives (Article 137).
- The TCA rate is 10% (Article 186).
- Excise on imports: 80% on tobacco and vaping products, 40% on tafia and clairin, 30% on spirits and energy drinks, 20% on beer, 10% on sweetened drinks; telecommunications services 2.5% (Article 202).
- Any tax, duty, levy or procedure not carried into the code is abolished (Articles 541 and 542).
This special issue of Le Moniteur publishes the decree replacing the decree of December 19, 2022 on the Fiscal Code. It was given at the Palais National on September 30, 2026 and signed by Prime Minister Alix Didier Fils-Aimé and the members of the cabinet.
Book I, the General Tax Code, covers registration obligations common to all taxpayers, direct taxes on individuals and companies, indirect taxes including the turnover tax (TCA) and excise duties, stamp and registration duties, and property taxes and other levies. Book II, the Book of Fiscal Procedures, covers deadlines, filing, audit, assessment, collection, disputes, late-payment interest and penalties.
The personal income tax schedule exempts the first HTG 360,000 and applies 12%, 18% and 25% up to HTG 2,160,000, then 30% above it. Corporate income tax is 30%, and 10% for savings and credit cooperatives. The TCA rate is 10%. Excise rates on imports run from 10% on sweetened drinks to 80% on tobacco and vaping products, with lower rates on local production.
The decree entered into force on October 1, 2026. Any tax, duty, levy or procedure not carried into the code is abolished.
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How to cite
Council of Ministers of Haiti (CDM); Ministry of Economy and Finance (MEF), 2026, Decree Replacing the Decree of December 19, 2022 on the Fiscal Code (Le Moniteur, Special No. 48-A), https://mef.gouv.ht/storage/app/uploads/public/6ac/fb4/9bc/6acfb49bca658143176190.pdf
- Rights holder
- Conseil des Ministres d'Haïti (CDM)|Ministère de l'Économie et des Finances (MEF)