Honduras

Paying Taxes in

Honduras

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 4 35 25.0% taxable profits 22.4
Social security tax 12 93 7.2% gross salaries 7.9
Municipal tax on industry and commerce 1 0.4% sales 7.1
Pension contribution -RAP 0 1.5% gross salaries 1.7
Solidarity tax 0 paid jointly 10.0% taxable profits over one million lempiras 1.3
Professional training tax -INFOP 1 1.0% gross salaries 1.1
Capital gains tax 1 10.0% capital gains 1
Fuel tax 1 USD 0.6106 per gallon fuel consumption 0.6
Municipal property tax 12 HNL 3.5 per 1,000 property value 0.5
Fixed assets tax 1 1% over HNL 3,000,000 assets value 0.2
Vehicle tax 1 fixed fee (HNL 2,200) 0.2
Value added tax (VAT) 12 96 12.0% value added not included
Stamp duty 1 HNL 200, for contracts with a value less than 1,000; HNL 1.5 per 1,000 of value of transaction transaction value small amount
Totals: 47 224 44.0
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