Honduras

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.

Links

• • • • • Transfer Pricing Country Profile
        • Transfer Pricing Dispute Resolution Profile
        • Tax Administration
        • Local Transfer Pricing Guidelines

Transfer Pricing Case Law

Case Name	Description	Date	Countries	Keywords