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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 Honduran transfer pricing rules include a definition of permanent establishment (PE). Under these rules, a PE is generally deemed to exist where a non-resident individual or entity has a fixed place of business through which all or part of its activities are carried out in Honduras. A PE may also arise where a non-resident operates in Honduras through an independent agent that does not act in the ordinary course of its business. Certain exceptions apply.
Honduras currently has no double taxation treaties (DTTs) in force. Accordingly, there is no treaty-based definition of PE, and PE status is determined solely under domestic tax legislation
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