The Haskell 2010 Language Report says:
Haskell uses the Unicode [2] character set. However, source programs are currently biased toward the ASCII character set
There was a proposal to standardize on UTF-8 as the standard encoding of Haskell source files, but I'm not sure if it was accepted or not.
In practice, GHC assumes all input files are UTF-8, but it ignores malformed byte sequences in comments.