Contact Us
Honduras
Corporate - Corporate residence
Last reviewed - 27 February 2026For Honduran tax purposes, corporate residence is determined by the place of incorporation. Companies incorporated or registered outside Honduras are therefore treated as non-resident entities.
Permanent establishment (PE)
The transfer pricing rules include a provision that defines a permanent establishment (PE) as follows:
“A permanent establishment is a fixed place of business through which a natural or legal person resident or domiciled in another state carries out all or part of its activities in Honduras. Likewise, a foreign resident is deemed to have a permanent establishment in Honduras when it operates within the national territory through an independent agent that does not act within the ordinary course of its business.”
Certain exceptions to this rule apply.
There is no treaty-based definition of permanent establishment, as Honduras is currently not a signatory to any double taxation treaty (DTT) with other jurisdictions.
Honduras contacts
Honduras contacts
Honduras News
