Honduras

Corporate - Withholding taxes

Last reviewed - 20 January 2025

WHT 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 DTTs with foreign jurisdictions. Nonetheless, Honduras signed two ’Tax Information Exchange‘ treaties, one with the United States and another one with the countries of the Central America region (Costa Rica, El Salvador, Guatemala, and Nicaragua).