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|
|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|
|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|
Honduras has not signed any tax treaties with foreign jurisdictions.