Haiti replaces its tax code with a new Code Fiscal in force from 1 October 2026, setting TCA (VAT) at 10%

What changed in detail

Haiti published in Le Moniteur Spécial N° 48-A of 30 September 2026 a Decree replacing the Decree of 19 December 2022 on the Code Fiscal. Article 540 states that it enters into force on 1 October 2026, with application modalities to be set by decisions of the Minister of Economy and Finance.

For the Taxe sur le Chiffre d’Affaires (TCA, Haiti’s VAT) the new code provides:

• a rate of 10% (article 186);
• a franchise regime for persons with turnover below HTG 10 million, who may not charge TCA or deduct input TCA (article 193);
• monthly returns filed between the 1st and the 15th of the following month (article 190);
• mandatory particulars on invoices issued by TCA taxpayers (article 191).

What it means

The code is already in force, but the Decree leaves application modalities to ministerial decisions, so some operating detail may follow. Businesses near the HTG 10 million line should check which side of the franchise they sit on, since being in the franchise means no TCA charged and no input TCA recovered. Invoice templates and the monthly filing calendar should be checked against articles 190 and 191.