"The Haitian tax system is characterized by a set of generous yet inefficient tax incentives, governed by at least four different legal texts and managed by various structures," stated the IMF in its Governance Diagnostic Report published in January 2025.

"Beyond the 'classic' tax and customs benefits (exemptions, deductibility rules, reduced rates, tax base abatements, etc.) provided for in the tax code and customs tariff, the new Tax Code dedicates an entire section to the three main tax incentive regimes based on three different laws: (1) tax benefits for investments, (2) free zones, and (3) industrial parks. These three special regimes, managed differently, compete with one another," the IMF noted.