Haiti: business patente and establishment compliance

Effective date and source

The replacement Tax Code was published in Le Moniteur, Special 48-A, on 30 September 2026. Article 540 sets commencement at 1 October 2026 and provides for ministerial implementation decisions. This Guide describes the enacted new-code rules; it does not apply them retrospectively to the fiscal year ending 30 September 2026. 2026 Code, articles 540–543, page 169.

The DGI posted the replacement decree on 19 October 2026. Current implementation decisions, filing forms and exceptional deadline changes still require checking before a filing. Independent source review and accountant attestation are pending.

Who and what is registered

Articles 13–14 treat patente as authority to exercise a professional activity, due for each establishment. Habitual commercial, industrial and artisanal activity includes activity conducted without a profit motive. Article 15 contains specified exemptions; nonprofit status by itself is not a general exemption. A person without fixed business premises is treated as established at their domicile. 2026 Code, articles 13–15, page 11.

Article 16 requires a separate personal patente for employed professionals or partners personally responsible for their professional acts, including professional accountants. For that employed/partner activity, article 17(3) exempts the proportional component. A professional working solely on their own account outside a company has one patente under article 16. 2026 Code, articles 16–17, page 11–12.

Ordinary fixed and proportional components

The ordinary fixed amount is HTG 5,000 for group 1, HTG 2,500 for group 2, and HTG 1,250 for group 3. Article 21's new grouping is below. 2026 Code, articles 21, page 12–13.

Group	Communes
1	Cap-Haïtien, Carrefour, Cayes, Cité-Soleil, Croix-des-Bouquets, Delmas, Fort-Liberté, Gonaïves, Jacmel, Ouanaminthe, Pétion-Ville, Port-au-Prince, Tabarre
2	Aquin, Kenscoff, Gressier, Hinche, Jérémie, Léogane, Miragoâne, Mirebalais, Petit-Goâve, Port-de-Paix, Saint-Marc
3	Other communes

Under article 17 the proportional component is 4 per thousand (0.4%) of qualifying turnover minus deductible payroll for the preceding 1 October–30 September fiscal year. Round that base down to the nearest HTG 1,000 before applying the rate. This is not a 4% tax. 2026 Code, articles 17, page 12.

Article 18 defines turnover from gross sales and remuneration/commissions for services, less the listed commissions paid, discounts, returns, selling costs and export customs duties. Petroleum retailers have a specific margin-based rule. Article 19 payroll includes the listed remuneration and mandatory employer social-insurance contributions, but excludes remuneration the sole trader awards themselves or remuneration awarded to a partnership member. Pay must correspond to actual work. Do not substitute an unadjusted sales or payroll ledger without reconciling these definitions. 2026 Code, articles 18–19, page 12.

Example: assume one ordinary established group-1 business, qualifying turnover HTG 10,123,456 and deductible payroll HTG 2,000,000. The difference is HTG 8,123,456, rounded down to HTG 8,123,000. At 0.4%, the proportional amount is HTG 32,492; adding the fixed HTG 5,000 gives HTG 37,492 for those two components. This does not establish other charges, penalties or the treatment of a negative base. 2026 Code, articles 17–21, page 12–13.

Multiple establishments and special cases

Allocate the proportional base between establishments. Without precise accounting allocation, article 20 apportions turnover using each establishment's share of total salaries; unallocated personnel salaries belong to the principal establishment. Distinct economic activities at one establishment need separate patentes unless they are connected/accessory extensions of the main activity. 2026 Code, articles 20, page 12.

Article 22 limits patente to the fixed charge for commencement/new establishment and a change of operator during the year; the second year uses the first operating period's figures. Article 23 sets separate fixed-only amounts for the specified nonprofit bodies and political parties, so the ordinary table is not their tariff. Article 24 exempts qualifying artisans working alone from the proportional component and presumes the low-volume/value condition at annual turnover no greater than HTG 500,000. 2026 Code, articles 22–24, page 13.

Filing and evidence

Patente is due between 1 October and 31 January of the current fiscal year, using the preceding fiscal year's proportional-base data. File per establishment with its responsible tax office; designated taxpayer directorates handle the combined establishment declarations for taxpayers assigned to them. Include NIF, establishment description, activity and turnover/payroll data. Regulated activities need the relevant authority's permission attached before the certificate can issue. 2026 Code, articles 25–26, page 13–14.

Notify creation, transfer, disposal or cessation in writing within 30 days. Article 28 requires new commune taxpayers to declare and pay the first-year fixed charge at expiry of that period; its transfer exception must be checked for a move between communes. 2026 Code, articles 27–28, page 14.

The older DGI patente page mixes 2-per-thousand and 4-per-thousand text and an older commune grouping. Use the enacted articles cited here for this new-code draft. Patente does not establish completion of incorporation, sector licensing, other taxes or all business compliance. Implementation decisions and independent review remain outstanding.

Contributed by Ryan Duguid.