Honduras
Central America · HN · 0 treaties
What is the tax system in Honduras?
Honduras operates a territorial tax system. The top personal income tax rate is 25%, and the corporate tax rate is also 25%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 25% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 25% |
| Capital gains | 10% |
| Tax system | Territorial |
| Residency threshold | 90 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What are the main tax rates in Honduras?
- The top personal income tax rate in Honduras is 25%, and the corporate tax rate is 25%. Capital gains are taxed at 10%, and dividends have a 10% withholding tax. The standard VAT is 15%.
- How long does it take to become a tax resident in Honduras?
- It takes 90 days to establish tax residency in Honduras.
- Does Honduras have tax treaties?
- Honduras currently has 0 tax treaties.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Physical presence in Honduras for at least 3 months (90 days) in a calendar year
Tax residency for individuals is triggered purely by a short physical‑presence test (3 months), with no citizenship, domicile, or multi‑year tail rules, so stopping residency is generally achieved by leaving Honduras and remaining below the 3‑month threshold in subsequent years.
Source: Servicio de Administración de Rentas (via KPMG summary of Honduran income tax rules)