Top income tax
25.0%
Territorial system
Corporate tax
25.0%
ISV
15.0%
standard rate
Tax residency
90 days
Honduras tax profile
Data year: 2026
- Tax system
- Territorial Honduras taxes only Honduran-source income for residents and non-residents.
- Top PIT rate
- 25.0%
- Corporate tax rate
- 25.0%
- ISV
- 15.0%
- Capital gains tax
- 10.0% Capital gains taxed at flat 10% rate.
- Social security (employee)
- 5.5%
- Social security (employer)
- 9.5%
- Dividend withholding
- 10.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 25.0%
- Treaty count
- --
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| HNL 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| HNL 0 | HNL 228,324 | 0.0% |
| HNL 228,324 | HNL 348,154 | 15.0% |
| HNL 348,154 | HNL 809,661 | 20.0% |
| HNL 809,661 | and above | 25.0% |
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 90 days
- Residency rules
- Resident if present in Honduras for 90+ consecutive days in a calendar year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- Deloitte Honduras highlights (accessed May 3, 2026)
- PwC Honduras (accessed Mar 23, 2026) Territorial system, PIT brackets, CIT 25%
- PwC Honduras CIT (accessed May 3, 2026)