Honduras

HN HNLL Spanish
Pros
Special economic zones (ZEDEs) with significant administrative and legal autonomy for private governance
Competitive territorial tax regime with exemptions for foreign-sourced income for residents
Low cost of living and strategic proximity to major North American trade hubs
Cons
Widespread institutional corruption and weak rule of law for contract enforcement
High security risks and extortion rates requiring substantial private protection expenditures
Legal uncertainty and political volatility regarding the protection of private property

Long story short: Honduras has one genuinely unique trick up its sleeve: on Roatán island, the Prospera zone lets you write your own laws and dodge the country's usual bureaucracy almost entirely.

Catch is, the current government is fighting hard to scrap that status, so you'd be building on shaky legal ground. Outside the zone, corruption eats into institutions, paperwork drags, and the banking system stays limited and cash-heavy.

Beyond that: crime doesn't cross into the walled, upscale neighborhoods of Tegucigalpa or San Pedro Sula, the food is generous, and the Caribbean coast and islands are genuinely stunning.

VERYLOW TAX 5.2/10 HOLDING 3.7/10 DIVIDENDPIPELINE 4.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10

Will your income be taxed?

Long story short: YES, A LOT.
On paper, Honduras shears you at up to 25%. In practice, the territorial regime only bites income sourced locally: foreign salary, foreign dividends, foreign gains walk through untouched. The sticker is there to scare; the machinery doesn't reach that far.

Earn your living abroad and the local taxman mostly waves at you from a distance.

01.1 Income tax
Personal income tax
0 → 25%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 4 brackets
Bracket (USD)Rate
0 – 8,523exempt
8,523 – 12,99615%
12,996 – 30,22220%
30,222 +25%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
does not exist here
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
does not exist here
Extended-stay test
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

+1.5%
gross income equal to or greater than HNL 10 million when the progressive income tax for individuals is less

Will your wealth be taxed?

Long story short: YES, BUT LIGHTLY.
Capital gains get off easy in Honduras (10%); the annual wealth tax doesn't (top rate 25%). It nibbles your pile every year, sold or not, and over a long hold the nibbling out-eats the sale tax entirely.

Watch the stock, not just the flow.

02.1 Investment income
Capital gains
10%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesflat
Dividend tax
10%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
25%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 8,523exempt
8,523 – 12,99615%
12,996 – 30,22220%
30,222 +25%
02.2 Wealth & estate
Wealth tax
0 → 25%
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesprogressive · threshold 8,523
Bracket (USD)Rate
0 – 8,523exempt
8,523 – 12,99615%
12,996 – 30,22220%
30,222 +25%
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
UNREGULATED
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesFallback rate: 10% · Cryptocurrencies are not legal tender in Honduras. The Central Bank (BCH) and the CNBS (Resolution 069/09-02-2024) prohibit supervised financial institutions from holding or processing crypto-assets. For individuals, gains are generally subject to a 10% flat Capital Gains Tax (Impuesto sobre Ganancias de Capital) under general tax law. Professional or habitual trading is treated as business income and taxed at progressive rates up to 25%. The Prospera ZEDE (Special Economic Zone) on Roatán has separate regulations recognizing Bitcoin as a unit of account, but this does not apply to the rest of the national territory.
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: NO.
Corporate tax in Honduras is 25%, no IP-box mercy, VAT at 15 on top.

Operationally, running a company here is fine; fiscally, the state helps itself to a fat slice of every unit of profit. You do the work, they skim the cream.

03.1 Rates
Corporate tax
25%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesflat · +5% taxable income exceeding HNL 1 million
VAT standard rate
15%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentaires2 distinct tiers in force
15%18%
Food & drink
18%
alcohol
Transport
18%
air
Energy
15%
electricity
Digital & telecom
15%
digital
15%
telecom
15%
broadcast
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · Under the Honduran Penal Code (2017), the offense of 'Administración Desleal' (Article 394) requires the administrator to cause economic harm (perjuicio) to a 'third-party patrimony' (patrimony ajeno). In a one-person company where the director is the sole shareholder, the legal doctrine (influenced by the Spanish model) generally holds that the criminal element of harm is not met because the sole owner of the economic interest has consented to the use of funds. While the company remains solvent and no creditors are defrauded, the confusion of patrimony is treated as a civil matter (potentially leading to the 'piercing of the corporate veil') or a tax irregularity, rather than a criminal 'misuse of assets.' Criminal liability would typically only trigger upon insolvency under 'Insolvencia Punible' (Article 397).
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistro Mercantil (Cámara de Comercio e Industria)
Directors privacy
PUBLIC PAYWALL
read moreClose
De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistro Mercantil (Cámara de Comercio e Industria)
03.3 Incorporation cost
In this country, the most standard company form is called Sociedad de Responsabilidad Limitada (S. de R.L.) (Limited Liability Company). The costs below are for incorporating a company in its simplest form, for reference only.
Mercantile Registry Registration Fee
USD 112
Notary Public Fees (Public Deed of Incorporation)
USD 299
Official Gazette (La Gaceta) Publication Fee
USD 45
Professional Legal Incorporation Service
USD 933
Total
USD 1,389

A good fit for a holding?

Long story short: NO.
Honduras has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

04.1 Substance & exemptions
Territorial · individuals
TERRITORIAL
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesterritorial — foreign-source income generally untaxed
Territorial · corporates
TERRITORIAL
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Source et informations complémentairesterritorial principle — foreign-source profits generally exempt
Participation exemption
100%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno minimum threshold · no holding period
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2 Withholding tax · non-resident
WHT · dividends
10%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
10%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
25%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
10%
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Source et informations complémentairespenalty rate · blacklisted destinations
04.3 Treaty network
Treaties signed
0
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
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Source et informations complémentairesin negotiation
Tax treaty network
origin · HN 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with HN.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: LITTLE.
Coming and going from Honduras costs you nothing worth mentioning. Territorial regime (foreign income stays foreign), no exit tax at the door.

You show up with your stuff, you leave with your stuff, plus whatever you earned abroad in between. Borders the way they should all work.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
3 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
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Source et informations complémentairesavailable path to naturalisation
Birth
jus soli
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Source et informations complémentairesavailable path to naturalisation
Descent
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Source et informations complémentairesnot available
Investment
read moreClose
Source et informations complémentairesnot available

Is your money watched?

Long story short: PARTLY.
Honduras has signed most of the standard exchange frameworks and runs a public corporate registry. Your accounts get reported to your home tax office, and your shareholdings sit in the shop window.

Watched on both axes: not wall-to-wall, but don't come here for discretion.

Multilateral reporting frameworks 1/9 active · 3 pending
CRS
CARF
FATCA
2014
MLI
BEPS
MAAC
2022
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: SOMEWHAT.
Honduras is flagged by a few national tax administrations (drawn from FR/ES/PT/BR) and sits outside the FATF club.

The friction is selective: anti-abuse rules fire on specific corridors, and counterparties ask more questions than usual. Neither the FATF nor the EU has it on their lists, which keeps the damage contained: a nuisance, not a scarlet letter.

Blacklist exposure Listed by 1 authority
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: NO.
Press freedom in Honduras is locked down (RSF rank #142). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

08.1 Press freedom
Press freedom · RSF index
142/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 38 · ↑ 4 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Honduras CBDC
Central Bank of Honduras
RESEARCH

Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in Honduras. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.

Some secondary services run (4/11), but for an online business this is swimming against the current.

Accept payments 2/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Honduras. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.