Corporate taxation

The corporate income tax rate for resident companies is 25% plus a surcharge of 5% on net taxable income over HNL 1 million.

Honduran resident companies are taxed on territorial income. Non-resident companies are subject to corporate income tax only on income derived from Honduran sources.

Transfer pricing

Transfer pricing provisions are provided in Decree No.232-2011, Transfer Pricing Regulation Law, Articles: 1 and 3 numeral 5 and Agreement No. 027-2015 – Regulation of the Transfer Pricing Regulation Law, Articles: 10 and 33.

As a technical reference for the provisions of this Regulations, the OECD TPG is followed, if they are consistent with the provisions of the Honduras legal framework.


Transfer Pricing Case Law

Case NameDescriptionDateCountryKeywords