30% flat standard rate.
Progressive, 10% to 30% (some sources cite a top band to 35%); the first approximately 20,000 Gourde of income is effectively exempt.
10% standard VAT (raised from 7% in 1985).
Confirmed via Haiti's own primary tax law - the Decret du 29 septembre 2005 relatif a l'Impot sur le Revenu (Moniteur special No. 10, 5 October 2005, amending the Decree of 29 September 1986): Article 5 defines tax domicile in Haiti as meeting any of: a home in Haiti or presence exceeding 183 days in a tax year; carrying on salaried or professional activity in Haiti; having the center of economic interests in Haiti; or being a Haitian state agent posted abroad who is not subject to personal tax on worldwide income in that country. Article 4 confirms the resulting scope: Haiti-domiciled individuals are taxed on worldwide income, non-domiciled individuals only on Haiti-source income, and any person (Haitian or foreign) whose income Haiti is assigned taxing rights over under a ratified tax treaty.
Haiti's Income Tax Decree contains no regime attributing the undistributed profits of a foreign-controlled subsidiary to a Haitian resident shareholder or parent - there is no CFC rule in the conventional sense. It does contain a related but structurally different anti-abuse provision running in the opposite direction: Article 66 targets a Haiti-based enterprise that is under the dependence or control (de jure or de facto) of an enterprise located outside Haiti, and vice versa - profits indirectly shifted abroad through price manipulation on purchases or sales, or by any other means, are added back into the Haiti-taxable result, with a fallback to comparison against similar businesses operating normally where precise figures are unavailable. This is a transfer-pricing/profit-repatriation safeguard protecting the Haitian tax base from outbound shifting, not a CFC-style attribution rule reaching into foreign subsidiaries' retained earnings.
Haiti has no debt-to-equity ratio or earnings-stripping-style thin capitalization rule. Instead, Article 24(15) of the same Decree conditions the deductibility of interest expense on the identity of the payee: interest paid to a legally recognized financial institution is deductible in full, while interest paid to any other person (individual or entity, which in practice includes related-party and shareholder lending) is deductible only if a 15% withholding tax was applied on the payment and remitted to the Direction Generale des Impots by the 15th of the following month, accompanied by an explanatory statement. In practice this withholding-conditioned mechanism functions as Haiti's operative constraint on related-party interest deductibility in place of a ratio-based thin cap rule.
Haiti has no individual-level FBAR/Form 8938-equivalent requiring a Haitian resident to self-report their own foreign personal accounts. The Decree does, however, impose foreign-transaction reporting duties at the business level: Article 51 requires every taxpayer to submit a complete statement of external portfolio operations - including transfers, remittances, and bill negotiations with a parent company, head office, or any other party established abroad - with a 20% penalty on undisclosed remittance surpluses, and Article 126 separately requires disclosure, within 30 days of signing, of any loan contract with a foreign lender (principal, term, and interest rate). These are business foreign-dealings disclosures, not a personal foreign-account reporting regime comparable to FBAR. Separately and independently of Haiti law, US citizens and Green Card holders with Haiti accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of Haiti's own domestic requirements - confirmed directly via a US expat tax guide specific to Haiti, which also confirms there is no Haiti-US totalization agreement, meaning self-employed US expats in Haiti may owe social security contributions in both countries.
Very limited: one comparison source cites approximately 5 treaties total for Haiti (versus 60 for a comparison country), and multiple sources - including a US-expat-specific tax guide - explicitly confirm there is no US-Haiti income tax treaty, though the absence of a treaty does not prevent US taxpayers in Haiti from using the foreign tax credit and foreign earned income exclusion. A treaty-like arrangement exists between Canada and Haiti covering Canadian cooperation-project personnel and firms (tax and duty exemptions for aid-program purposes), though this is a narrower cooperation agreement rather than a comprehensive bilateral double tax treaty. Given the thinness of available sourcing, confirm Haiti's current treaty network directly with Haiti's Direction Generale des Impots (DGI) before relying on treaty relief for any transaction.