Haiti

{"ftc_utility":"low","fbar_trigger_notes":"US citizens with Haitian bank accounts exceeding $10,000 USD equivalent at any point in the calendar year must file FinCEN 114 (FBAR). Haiti's banking sector is limited and dollarized in part; accounts may be held in Haitian Gourdes (HTG) or USD. The gourde has depreciated so account balances should be converted at year-end exchange rates for FBAR purposes.","ftc_utility_reason":"Haiti has a low effective tax base due to weak tax administration and enforcement. Many expats working through NGOs or diplomatic channels pay little or no Haitian tax in practice. Where Haitian income tax is actually paid, the Foreign Tax Credit can offset US tax liability dollar-for-dollar, but the practical tax burden in Haiti for most expats is low enough that FTC utility is limited. No US-Haiti tax treaty exists to clarify treatment.","presence_day_count_notes":"Haiti does not impose formal visa restrictions on US citizens for short stays. The 330-day physical presence test is theoretically achievable, but the US State Department has maintained a Level 4 Do Not Travel advisory for Haiti due to gang violence and kidnapping. Most US expats working in Haiti are associated with NGOs, diplomatic missions, or short-term contracts and may have difficulty maintaining continuous 330-day presence given security conditions. Days spent outside Haiti for safety reasons do not count toward the 330-day threshold.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":8400,"local_tax_rate_on_earned_income":0.3,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by a Haiti tax resident is theoretically subject to Haitian income tax at progressive rates up to 30%. No exemptions or reduced rates exist for foreign pension income. Actual tax administration capacity is limited, and enforcement of tax on foreign-source pension income is inconsistent.","tax_rate":0.3,"locally_taxed":true},"social_security":{"notes":"No US-Haiti tax treaty exists. US Social Security benefits received by a Haiti resident are US-source income. Haiti does not have a mechanism in practice to tax US Social Security payments, and no formal guidance exists. The absence of a treaty means no totalisation agreement applies either.","locally_taxed":false,"treaty_protection":false},"roth_distributions":{"notes":"No specific Haitian rule addresses Roth IRA distributions. Since Roth distributions are generally return of after-tax contributions, and Haiti lacks treaty provisions or specific guidance, qualified Roth distributions would likely not be treated as taxable income in Haiti given their character, though formal guidance is absent.","locally_taxed":false},"us_401k_ira_distributions":{"notes":"Haiti and the US have no bilateral income tax treaty. Distributions from US 401(k) or IRA accounts received by a Haiti-resident individual are treated as foreign-source income. Haiti taxes residents on worldwide income in principle, so such distributions could be included in taxable income at progressive rates up to 30%. In practice, enforcement on foreign pension income is weak, but no legal exemption exists.","tax_rate":0.3,"locally_taxed":true,"treaty_protection":false}}

{"rate":0.3,"notes":"Haiti does not have a separate capital gains tax. Gains are included in ordinary income and taxed at progressive rates up to 30%.","details":{"tax_type":"Capital Gains Tax","country_name":"Haiti","country_iso_code":"HTI","source_references":["Direction Generale des Impots (DGI) Haiti","EY Worldwide Corporate Tax Guide - Haiti","Deloitte International Tax - Haiti highlights"],"last_verified_date":"2026-06-03","general_description":"No standalone capital gains tax exists in Haiti. Capital gains realized by individuals or corporations are folded into ordinary taxable income and subject to the standard progressive income tax schedule, with the top rate at 30%. Real property transfers may also attract a separate transfer tax.","corporate_capital_gains":{"rate":0.3,"tax_treatment":"Gains included in corporate taxable income at the standard corporate rate of 30%."},"individual_capital_gains":{"rate":0.3,"tax_treatment":"Gains taxed as ordinary income at progressive rates up to 30%. No preferential long-term rate exists."}}}

{"notes":"Dividends paid by Haitian companies to resident and non-resident individuals are subject to a withholding tax. The standard withholding rate on dividends is 20%. Dividends paid to resident companies may be exempt from further tax if already subject to corporate-level tax.","rates":[{"rate":0.2,"type":"withholding","notes":"Standard withholding rate on dividends paid to individuals, resident or non-resident. Haiti has very few tax treaties so treaty relief is rarely available."},{"rate":0,"type":"exempt","notes":"Dividends received by a resident Haitian company from another Haitian company may be excluded from further tax at the corporate level to avoid double taxation."}]}