Honduras
Central America · HN · 0 treaties
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 |
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)