Operator Taxes - Haiti

Haiti is building a model in which the gaming regulator, the Haiti Lottery (LEH), operates under the supervision of the Ministry of Economy and Finance (MEF): MEF sets the fiscal framework, LEH licenses and controls the market (lotteries, traditional borlette, casino, betting techniques). From October 1, 2025, LEH is transitioning the industry to its own POS systems and digital platform; operators have been given a grace period until January 1, 2026 to complete the transition. This is important for tax reporting and revenue control.

1) Special "gaming" payments

Casino: 40% of gross gaming profit (GGR) + annual license of about $1,000 USA. These parameters are consistently reported in industry surveys and handbooks on Haiti.

Deduction of 5% from the operator's winnings (not from the player) is an additional element of the load, marked by specialized sources. In practice, it is interpreted as a tax at the source on the operator's income arising from settlements with the player/pool.

LEH Regulatory Prescriptions: Notices to Lottery and POS Owners/Operators - Obligation to connect to the LEH system and settle status/payments through the Licensing Department.

💡 Note: the exact size and structure of fees for individual verticals (bookmaking, borlette halls) may differ and be updated in departmental acts of LEH; when planning a budget, you should request the current tariffs from the regulator.

2) General civil taxes that usually affect operators

Corporate income tax (CIT): approximately ≈30% (according to business directories). It is necessary to confirm the current rate in the DGI (Tax Directorate), since updates are possible.

TCA turnover tax (equivalent to VAT): 10% - standard rate for the country; acts as a "sales tax" on services and is also factored into imports. The applicability of the TCA to the actual wagering game may have exceptions, but to related services (F&B, hotel service, merch, space rental) the TCA is generally applicable.

Import of equipment (slot machines, POS, IT hardware): in addition to customs duty, TCA (10%) is charged to the base "CIF + duty + other fees." This should be taken into account when updating the fleet of cars/terminals.

3) How it adds up to the operator's budget (example)

Suppose a casino showed GGR = $200,000 in a month.

Special tax: 40% GGR = $80,000.

Annual license: $ ≈1 000 (distribution by month - another $ ≈83).

Corporate tax (simplified): accrued on profit after expenses and after payment of special tax; take into account local rules for deducting special taxes (specify in DGI).

TCA 10%: at rates/services subject to TCA (e.g. casino restaurants, hotel services/packages, rental) is charged separately.

4) Reporting, cash discipline and digitalization

POS LEH and digital platform: from 01. 10. 2025 only POS provided by LEH are considered authorized; this provides end-to-end accounting of rates/payments and facilitates tax control. The soft transition period is up to 01. 01. 2026. Operators need to contact the LEH licensing department for "regularization."

MEF/DGI: general tax duties (CIT, TCA, deductions) are administered through the Directorate of Taxation under MEF; check forms, deadlines and electronic feed channels.

5) Frequent questions

Are player winnings taxed? Profile sources indicate that the 5% deduction applies to operator winnings, and players are not directly taxed at the national winnings tax level (other local fees/commissions may apply). Refine current LEH notices.

Can 40% of GGR be expensed when calculating CIT? This is the subject of local practice and clarification of DGI; request written confirmation from a tax advisor or DGI.

TCA 10% covers rates? For a number of jurisdictions, gambling rates are excluded from the VAT base, but related services are taxed. In Haiti, fix the position via DGI/LEH for your business model.

6) Risks of non-compliance

LEH regularly publishes notices/warnings regarding unlicensed points and platforms; in case of violation of the requirements for connecting to the POS/platform and payment of fees, suspensions and sanctions are possible. Transition period until 01. 01. 2026 - window for legalization and accounting settings.

Key actions for the operator:

1. Calculate budget with 40% GGR and annual license.

2. Check your model for CIT (≈30%) and TCA 10% for related services.

3. Connect urgently to the POS/LEH platform and complete the "regularization" before 01. 01. 2026.

4. Confirm the details of rates/deductions in writing with DGI and LEH (especially on what exactly goes to the CIT tax base and where TCA is applied).

💡 Disclaimer: part of the rates/fees (40% GGR, $1,000 license, 5% retention) is given by industry summaries/reference books; please check with the current LEH acts and DGI letters, since the regulator can change tariffs and administration procedure.