Honduras
Overview
Last reviewed - 27 February 2026Honduras, 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. While Tegucigalpa is the political capital, San Pedro Sula is considered the industrial capital due to its significant contribution to the national economy. Spanish is the official language, and the national currency is the Lempira (L).
Honduras serves as an important distribution hub in the region, with Puerto Cortés recognized as the main seaport in Central America. The economy relies heavily on exports such as apparel, bananas, and coffee. In addition, the country has been developing emerging sectors, including agriculture, textiles, light manufacturing, sustainable tourism, and business services. The United States–Central America Free Trade Agreement (CAFTA), which entered into force in 2006, has played a key role in fostering foreign investment. Overall, the Honduran economy is expected to register positive economic growth in 2026.
PwC InterAmericas and PwC Honduras
PwC InterAmericas is a regional organization comprising seven firms: PwC Guatemala, PwC El Salvador, PwC Honduras, PwC Nicaragua, PwC Costa Rica, PwC Panama, and PwC Dominican Republic. Together, we have more than 1,000 professionals dedicated to delivering audit, tax, legal, and consulting services to our clients.
With over 40 years of experience, PwC InterAmericas firms have consistently provided high-quality professional services to the private sector, public sector, and non-profit organizations. PwC Honduras supports its clients by combining strong local knowledge and expertise with access to a broad network of professionals across the PwC global network of firms.
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 |