Decree establishing Haiti's General Budget for FY2022-2023

Published as Le Moniteur Special Issue No. 37 (Wednesday, December 28, 2022), this decree establishes the General Budget of the Republic of Haiti for fiscal year 2022-2023, covering the period from October 1, 2022 to September 30, 2023. Enacted by the Executive Power under decree-law authority in the absence of a functioning Legislative Power, the text was issued on the report of the Minister of Economy and Finance and the Minister of Planning and External Cooperation, following deliberation in the Council of Ministers.

Chapter I sets the resource envelope: domestic tax and non-tax revenues estimated at HTG 164,058,000,000 (Article 6), grants in budget support and project aid estimated at HTG 40,387,710,811 (Article 7), and proceeds from internal and external financing estimated at HTG 63,054,289,188 (Article 8), all detailed in tables under Article 65 of the budget. Beyond the revenue framework, the decree amends a wide range of tax, customs, and fiscal provisions in force: import duties on cereal flours, pasta, tomato products, fruit juices, sauces, toothpaste, and puffed/roasted cereal products are reset (Article 25); excise rates on tobacco and alcoholic beverages are revised (Articles 26-28); a new vehicle tinting fee (Droit de Teinte de Vehicules) and related fines are introduced (Articles 9-10); fiscal identity card fees, patente (business license) tax brackets by commune group, and investment-code exemptions for free-zone, agricultural, artisanal, tourism, national-industry, and export-oriented enterprises are updated (Articles 12, 13-24, 30-41); and provisions on property tax (Contribution Fonciere des Proprietes Baties), income-tax withholding on royalties, dividends, and non-resident professional income are revised (Articles 42-44).