Americas · HNL
Honduras
Reviewed 2026-06-21
Top income tax
25%
Self-employed SS
Optional
VAT
15%
Capital gains
10%
Exit tax
No
Nomad visa
No
62
/ 100
Tax efficiency64
Ease to enter41
Ease to exit93
Cost of living85
Internet12
English25
Honduras taxes individuals only on Honduran-source income under a territorial system, with progressive personal rates from 15% up to 25% and a flat 25% corporate rate that carries a 5% solidarity surcharge on larger profits. Sales tax (ISV) is 15%, capital gains are taxed at 10%, and there is no wealth tax, no inheritance tax, and no CFC regime. There is no dedicated digital nomad visa, but a Rentista residency permit is available to people who show steady foreign passive income of about USD 2,500 per month.
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate15%
Top rate threshold$32,600
Taxation basisTerritorial
Local/state income taxYes
Social security
Self-employed social securityOptional
Employee SS rate3.5%
Employer SS rate7.2%
Indirect & other taxes
VAT standard rate15%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency90 days
Corporate
Corporate income tax rate25%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index38
Internet speed60 Mbps
English proficiencyLow
Civil liberties43
Sources
- PwC Worldwide Tax Summaries — Honduras Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Honduras Corporate: Taxes on corporate income
- PwC Worldwide Tax Summaries — Honduras Individual: Other taxes (ISV and social security)
- PwC Worldwide Tax Summaries — Honduras Corporate: Withholding taxes and group taxation
- US SSA — Social Security Programs Throughout the World: Honduras
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.