Hn Corporate Income Tax

---
name: hn-corporate-income-tax
description: "Source-cited draft: corporate income tax for Honduras (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/hn-corporate-income-tax"
  jurisdiction: "HN"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Honduras Corporate Income Tax

## Corporate income tax

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.

- **Standard corporate income tax rate** — 25% of net taxable income percent  _(Ley 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% percent  _(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 income  _(Ley 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 ISR percent  _(Ley 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 activities percent  _(Ley 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 ISR percent  _(Ley 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 providers percent  _(Ley 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) percent  _(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 obligations percent  _(Ley del Impuesto sobre la Renta (Income Tax Law) — https://taxsummaries.pwc.com/honduras/corporate/withholding-taxes)_
- **Withholding tax on royalties (non-resident)** — 25% percent  _(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 office percent  _(Ley 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))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `hn-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/hn-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.