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Honduras
Corporate - Withholding taxes
Last reviewed - 20 July 2021WHT 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.
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