Honduras Corporate Income Tax
Detailed corporate income tax rates and rules for Honduras in 2026.
Corporate TaxHNL
Honduras imposes a 25% corporate income tax. An additional solidarity contribution surcharge of 5% applies on taxable income exceeding HNL 1 million, bringing the effective top rate to 30%. Companies in Export Processing Zones (ZIP) and Free Zones (ZOLI) enjoy full income tax exemptions for specified periods.
Standard Rate
25%
How Honduras Corporate Tax compares
Honduras’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and North America’s regional average of 22.3%.
Honduras
25%
North America average
22.3%
Global average
22.2%
