Financial Contribution on Unbuilt Property (CFPNB) is the name of a new tax category introduced in the new General Tax Code, which was presented during a conference-debate organized by the Franco-Haitian Chamber of Commerce and Industry (CFCCI) in Pétion-Ville.
“The land and plots must be occupied; that’s why we’ve established a tax on bare property, meaning unbuilt property,” explained Andral Joseph, Special Advisor to the Minister of Economy and Finance.

According to Mr. Joseph, the CFPNB is practically the only new area of taxation included in the new General Tax Code, whose implementation is scheduled for October 1, 2026. He highlighted one of its advantages: “It will also help prevent land disputes and speculation,” he said, emphasizing that property owners who know they will have to pay an annual tax on unbuilt land will be encouraged to sell if they do not intend to establish a business or engage in agriculture.