Honduras

Overview

Last reviewed - 27 February 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. 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

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.