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 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.