Tax Map · Relocation rankings

Tax residency in Honduras

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 90+ days of presence in a year — or any of:

• Physical presence in Honduras for at least 3 months (90 days) in a calendar year

There is no golden or nomad visa, but a self-funded person can obtain temporary or permanent residence mainly through the standard rentier/pensioner or investment categories, which have recently had their income and investment thresholds cut in half under an exceptional residency framework.

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.

“For the purposes of taxation, how is an individual defined as a resident of Honduras? An individual is considered as resident if they have remained in the country/jurisdiction for 3 months in a year. The only condition is the indicated above, i.e., after 3 month the non-resident becomes a resident for tax purposes. As of 2017 the taxation is territorial, thus income earned abroad would not subject to taxation.” — Servicio de Administración de Rentas (via KPMG summary of Honduran income tax rules)

Estimate — confirm against the linked sources. See methodology.