Honduras

Overview

Last reviewed - 10 August 2026

Honduras, strategically located in the heart of Central America, is bordered by Guatemala to the west, El Salvador to the southwest, Nicaragua to the southeast, the Caribbean Sea to the north, and the Pacific Ocean to the south. The country is administratively divided into 18 departments. Tegucigalpa serves as the political and administrative capital, while San Pedro Sula is the country's principal industrial and commercial centre due to its significant contribution to economic activity. Spanish is the official language, and the national currency is the Honduran lempira (L).

Honduras is an important logistics and distribution hub within the region. Puerto Cortés, located on the Caribbean coast, is one of the most important deep-water ports in Central America and plays a key role in regional trade. The economy is supported by a diversified export base that includes apparel, coffee, bananas, and other agricultural products. In recent years, the country has also expanded sectors such as light manufacturing, business process outsourcing (BPO), shared services, logistics, sustainable tourism, and business services.

The Dominican Republic-Central America-United States Free Trade Agreement (CAFTA-DR), in force since 2006, has contributed to strengthening trade relations and attracting foreign investment. Economic activity is expected to remain resilient in 2026, supported by domestic consumption, remittance inflows, exports, and a stable macroeconomic environment.

PwC InterAmericas and PwC Honduras

PwC InterAmericas is a regional organisation comprising seven member firms: PwC Guatemala, PwC El Salvador, PwC Honduras, PwC Nicaragua, PwC Costa Rica, PwC Panama, and PwC Dominican Republic. Together, these firms bring a multidisciplinary team of professionals dedicated to delivering assurance, tax, legal, advisory, and consulting services to clients across a wide range of industries. The regional structure enables seamless collaboration and the sharing of specialised expertise to address both local and cross-border business needs.

For decades, PwC InterAmericas firms have provided high-quality professional services to private sector companies, public sector entities, and non-profit organisations throughout the region. PwC Honduras combines deep local market knowledge with access to specialised professionals across the PwC global network, enabling the firm to deliver practical, tailored solutions that address complex business, tax, regulatory, and strategic challenges.

Quick rates and dates

Corporate income tax (CIT) rates
Headline CIT rate (%)

25, plus a surcharge of 5% on net taxable income over HNL 1 million.

Corporate income tax (CIT) due dates
CIT return due date

30 April

CIT final payment due date

30 April

CIT estimated payment due dates

Advance tax payments are payable each quarter.

Personal income tax (PIT) rates
Headline PIT rate (%)

25

Personal income tax (PIT) due dates
PIT return due date

30 April

PIT final payment due date

30 April

PIT estimated payment due dates

Monthly

Value-added tax (VAT) rates
Standard VAT rate (%)

Sales tax: 15

Withholding tax (WHT) rates
WHT rates (%) (Dividends/Interest/Royalties)

Resident: 10 / 10 / 25;

Non-resident: 10 / 10 / 25

Capital gains tax (CGT) rates
Headline corporate capital gains tax rate (%)

10

Headline individual capital gains tax rate (%)

10

Net wealth/worth tax rates
Headline net wealth/worth tax rate (%)

NP

Inheritance and gift tax rates
Headline inheritance tax rate (%)

NP

Headline gift tax rate (%)

NP

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.