Honduras
Overview
Last reviewed - 10 August 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. 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 |