🇭🇳 Honduras
HN / HND #101
Nomad Score
51.0
Cities
10
Region
Central American Integration System,
Latin America,
Hispanophone,
North America,
Americas,
Central America,
Developing Countries
Currency
HNL
🇭🇳 HONDURAS TAX PROFILE
Data year: 2026
Tax System
Territorial
Honduras taxes only Honduran-source income for residents and non-residents.
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.
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
--
Territorial Exemption
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| HNL 0 | and above | 25.0% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 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)
🔗 RELATED
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