Fiscal Code Combining the General Tax Code and the Book of Fiscal Procedures
- Signed December 19, 2022 and published in Le Moniteur special issue No. 3 on January 20, 2023; entry into force set for October 1, 2024 (Article 653).
- Personal income tax brackets: 0% up to 60,000 gourdes, then 10%, 15%, 25%, and 30% above 1,000,000 gourdes.
- Corporate income tax is 30%, with a 10% rate for savings and credit cooperatives.
- The turnover tax (TCA) rate is 10%, and real-regime taxpayers owe a minimum tax of 0.5% of prior-year turnover.
- Excise rates include 50% on tobacco and vaping products, 15% on beer, 25% on wine and 30% on energy drinks.
- Any tax, duty or levy not carried into the code is abolished (Article 654).
The decree, published in Le Moniteur special issue No. 3 of January 20, 2023 and signed by Prime Minister Ariel Henry and the cabinet on December 19, 2022, groups Haiti's tax law into one continuously numbered code. Book I, the General Tax Code, covers tax registration (NIF), the patente, direct taxes, indirect taxes, stamp and registration duties, levies and special investment incentive regimes. Book II, the Book of Fiscal Procedures, covers deadlines, filing, audit, collection and disputes. Rates set include personal income tax brackets from 0% up to 60,000 gourdes to 30% above 1,000,000 gourdes, corporate income tax of 30% (10% for savings and credit cooperatives), a turnover tax (TCA) of 10%, a minimum tax of 0.5% of prior-year turnover, and excise rates such as 50% on tobacco and 15% on beer. The decree enters into force October 1, 2024 and abolishes taxes not carried into the code.
How to cite
Council of Ministers of Haiti (CDM); Ministry of Economy and Finance (MEF), 2023, Fiscal Code Combining the General Tax Code and the Book of Fiscal Procedures, https://mef.gouv.ht/storage/app/uploads/public/64b/6f8/bdb/64b6f8bdb0581583070335.pdf