Source-cited draft: corporate income tax for Honduras (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Standard corporate income tax rate
25% of net taxable incomeLey del Impuesto sobre la Renta (Income Tax Law) — https://taxsummaries.pwc.com/honduras/corporate/taxes-on-corporate-income
Solidarity contribution (aportacion solidaria)
5% surcharge on net taxable income exceeding HNL 1,000,000 (non-deductible); top effective rate 30%Ley del Impuesto sobre la Renta (Income Tax Law) — https://taxsummaries.pwc.com/honduras/corporate/taxes-on-corporate-income
Tax base
Net taxable income = Honduran-source gross income less allowable deductions and costs incurred to produce that incomeLey del Impuesto sobre la Renta (Income Tax Law)
Minimum tax on gross income
1% of gross income for entities with prior-year gross income exceeding HNL 1,000,000,000, applied when it exceeds the regular ISRLey del Impuesto sobre la Renta (Income Tax Law) — https://taxsummaries.pwc.com/honduras/corporate/taxes-on-corporate-income
Reduced minimum tax (special sectors)
0.50% of gross income for cement, steel, construction-derivative, pharmaceutical, public-service and coffee production/export activitiesLey del Impuesto sobre la Renta (Income Tax Law) — https://taxsummaries.pwc.com/honduras/corporate/taxes-on-corporate-income
Anti-evasion measure (loss-making entities)
1% of gross income for taxpayers with gross income of HNL 100,000,000 or more reporting losses in two consecutive years (or two of five years); creditable against ISRLey del Impuesto sobre la Renta (Income Tax Law) — https://taxsummaries.pwc.com/honduras/corporate/taxes-on-corporate-income
Foreign transport entities deemed base
Net taxable income deemed at 10% of Honduran-source gross income for foreign sea/land/air transport providersLey del Impuesto sobre la Renta (Income Tax Law) — https://taxsummaries.pwc.com/honduras/corporate/taxes-on-corporate-income
Withholding tax on dividends
10% on dividends and distributions of retained earnings (residents and non-residents)Ley del Impuesto sobre la Renta (Income Tax Law) — https://taxsummaries.pwc.com/honduras/corporate/withholding-taxes
Withholding tax on interest (non-resident)
10% on interest from commercial operations, bonds, securities and obligationsLey del Impuesto sobre la Renta (Income Tax Law) — https://taxsummaries.pwc.com/honduras/corporate/withholding-taxes
Withholding tax on royalties (non-resident)
25%Ley del Impuesto sobre la Renta (Income Tax Law) — https://taxsummaries.pwc.com/honduras/corporate/withholding-taxes
Branch profit remittance withholding
10% on profits transferred from a Honduran branch to its head officeLey del Impuesto sobre la Renta (Income Tax Law) — https://taxsummaries.pwc.com/honduras/corporate/withholding-taxes
Annual corporate return filing and payment deadline
30 April following the close of the tax year ((approx - confirm))Ley del Impuesto sobre la Renta (Income Tax Law)
Advance income tax payments
Quarterly advance payments (pagos a cuenta) are due during the year, credited against the annual ISR liability ((approx - confirm))Ley del Impuesto sobre la Renta (Income Tax Law)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Resident companies pay corporate income tax (ISR) at 25% of net taxable income on a territorial basis, plus a 5% solidarity contribution on taxable income above HNL 1 million. Several minimum-tax and anti-evasion measures can override the regular calculation.
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