Honduras
Corporate - Withholding taxes
Last reviewed - 25 July 2022WHT for residents
Distribution or payment of dividends or any other form of distribution of retained earnings or reserves to resident or domiciled individuals and/or legal entities is taxed via WHT at 10%.
WHT for non-residents
For non-residents in Honduras, any income derived from Honduran sources is taxable under the following table of the Income Tax Law:
Income source | WHT (%) |
Real estate and movable property rent, except dividends and interest | 25 |
Royalties from mining operations and other natural resources | 25 |
Salaries paid for services and other remuneration for rendering of services within national territory or abroad | 25 |
Profit transfers from branch office to head office | 10 |
Dividends | 10 |
Royalties | 25 |
Interest paid on commercial operations, bonds, securities or negotiable instruments, and other types of obligations | 10 |
Income from operation of airplanes, ships, and vehicles | 10 |
Income from operation of telecommunication companies | 10 |
Insurance premiums | 10 |
Income obtained from public shows | 25 |
Films and video tapes for cinemas, TV, video clubs, and cable TV | 25 |
Any other income not mentioned previously | 10 |
Tax treaties
Honduras has not signed any tax treaties with foreign jurisdictions.