Gambling revenue - Haiti

1) From what sources the state receives money

A. Licenses and special "gaming" payments

Casinos: Industry summaries indicate 40% of gross gaming profit (GGR) and an annual licensing fee of about $1,000 per facility. In addition, a 5% deduction from the winnings of the operator (not the player) is mentioned. These parameters appear in consistent reviews of Haiti.

Lottery operators: profitability for the budget here largely depends on the coverage of formal retail; that is why the regulator transfers the market to a single cash circuit (see below).

B. General civil taxes applicable to operators

CIT (corporate income tax): benchmark ≈30 -35% for economic directories and analytics IFI/BIAD; actual load depends on base and deductions.

TCA - sales tax (equivalent to VAT): 10% base rate, collected on goods/services and at customs; for the gaming vertical, it often affects related services (F&B, accommodation, hall rental, equipment import).

💡 Important background: the IMF emphasizes the low tax base and the high share of the informal sector in the Haitian economy - this directly affects the collection of any taxes, including "gaming."

2) Digitalization of lotteries: how LEH "raises" collection

The Haitian Lottery (LEH) introduced a digital platform and mandated that from October 1, 2025, only LEH POS terminals are allowed for lotteries across the country; a grace period was granted until January 1, 2026 to complete the "regularization." The goal is to remove turnover from the "gray" zone and ensure end-to-end accounting of rates and payments, which increases the transparency of receipts.

3) What really gets into the budget (flow mechanics)

1. Licenses (casinos/halls/lottery points) → the treasury through the relevant MEF/LEH authorities.

2. Casino special payments (40% GGR, 5% withholding) are → received according to the operator's reports; control - regulator and tax directorate.

3. CIT → for the year (profit after expenses and special payments - depending on local deduction rules).

4. TCA 10% → with "non-gaming" services and imports (equipment, POS/IT), increasing the fiscal base along the chain.

4) Illustrative calculation (to understand the order of quantities)

Hypothesis: the metropolitan facility showed a GGR = $200,000 per month.

40% GGR (casino special payment) → $80,000.

The license fee ($1,000 per year) ≈ $83 per month (distributed).

CIT (~ 30-35%) is → charged to profit, i.e. after operating expenses and taking into account how the deduction of special payments is interpreted locally.

TCA 10% → on F & B/hotel services and imports; not on the rates themselves, if they are excluded - the practice is specified by DGI.

💡 Purely an example: the exact tax base depends on the accounting, status of expenses, rates, depreciation and interpretations of DGI.

5) Why lottery POS reform is key to revenue growth

The wide coverage of lotteries (borlette, etc.) historically gave a large "cash" flow, but some went into the informal. With the transition to POS LEH, each operation is fixed, which should increase official revenue and taxes.

Reducing leaks: a single cash standard reduces "manual" errors, simplifies reconciliations and audits.

Fiscal predictability: the Ministry of Finance receives more stable monthly indicators for the industry. (The IMF explicitly emphasizes the priority of domestic revenue mobilization.)

6) Fiscal effect limiters in 2025-2026

The low tax base and high informality of the economy is a common "bar" for fees.

Compressed tourist flow and pause of cruises (less relevant for lotteries, but critical for casinos/hotels) - limits GGR and, therefore, special payments and CIT. (Context: Crisis and security in IMF reviews.)

Transient operator costs for POS/training and communication/power outages may temporarily reduce coverage.

7) What the state and market should do to boost receipts

To the State (MEF/LEH/DGI):

Bring 100% migration of lottery points to POS LEH by 01. 01. 2026 and maintain platform stability.
Agree on the interpretation of special payments when calculating CIT (a transparent technique increases voluntary compliance).
Continue internal revenue mobilization program (simplification of procedures, administration, digital services).

Operators:

Complete "regularization" and integration with POS LEH, build daily unloading and reconciliations.
Separate "gaming" and "related" revenues (for the correct application of TCA/CIT), document imports/equipment.

Fiscal revenues from the Haitian gambling industry consist of licenses, special casino payments (40% GGR + 5% withholding) and general civil taxes (CIT ~ 30-35%, TCA 10%). The main driver of growth in the short term is not the expansion of the casino segment, but the digitization of lottery retail through POS LEH from 01. 10. 2025 (grace-period to 01. 01. 2026), which should reduce informality and increase collection. At the same time, the overall effect is limited by a weak tax base and a crisis macro environment, as directly indicated by the IMF documents.

💡 Disclaimer: the material is informational and is not legal advice. For confirmation of rates/bases and interpretations, refer to LEH/DGI and applicable regulations.