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Honduras
Latin America
Lucky Nomads World Index
62.45 / 100
Global rank
#141
Corporate tax
25%
Personal tax
25%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index3.9 / 10
- Affordability Index7.5 / 10
- Entry Ease Index6.2 / 10
- Tax Freedom Index8.7 / 10
- WiFi Index6.8 / 10
- Admin Ease Index4.8 / 10
- Healthcare Index6.2 / 10
- City Comfort Index6.7 / 10
- WeatherComfort Index6.7 / 10
- Banking Index4.8 / 10
- GeoStability Index5.7 / 10
- Justice & Order Index4.5 / 10
- Quality of Life Index6.5 / 10
- Open Society Index5.1 / 10
- Flight Index2.8 / 10
- Environmental Quality Index6.8 / 10
- English Index4.4 / 10
- Wealth Protection Index7.1 / 10
- AI Access Index5.2 / 10
- Economic Openness Index6.7 / 10
- Market Depth Index5.5 / 10
- ClimateShield Index6.7 / 10
Country snapshot
- Capital
- Tegucigalpa
- Population (approx.)
- 11,184,760
- Area (km²)
- 112,492 km²
- Currency code (ISO 4217)
- HNL
- Currency name
- Honduran lempira
- Main airport IATA code
- SAP
- Airport name
- Ramón Villeda Morales International Airport
General facts
- Minimum monthly cost
- From $1,164/month
- Main languages
- Spanish
- Jurisdiction type
- Country
- Region
- Latin America
- Web TLD
- .hn
- Phone calling code
- +504
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highTerritorial
- Marginal PIT (personal income tax)
- 25%ModerateTerritorial
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Pure territorial system. Only Honduran-source income is taxed, with foreign-source income exempt for both resident and non-resident companies. Foreign sea, land, and air transportation operators deemed to have 10 percent of gross Honduran-source income as taxable base. Free Trade Zones (ZOLI, ZIP, RIT), Tourism Promotion (Decreto 68-2017, 15 years), ZOLITUR Bay Islands, and renewable energy projects above 50 MW (10 years) deliver 0 percent effective CIT on qualifying activities.
Flat 25 percent corporate income tax on net taxable income for resident companies. A 5 percent Solidarity Contribution (Aportación Solidaria) applies to taxable income above as a non-deductible surcharge. A 1 percent minimum tax on gross income kicks in above (reduced to 0.5 percent for cement, steel, pharmaceuticals, coffee), plus a 1 percent anti-evasion tax on gross income above for taxpayers reporting losses in two consecutive years.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Territorial principle. Foreign-source income exempt for residents in their own name. Rentista residents under Migration Law (Decreto 208-2003, Art 21-24) statutorily exempt from PIT on the foreign passive income that qualifies their residence (USD 2,500 minimum). Pensionado residents exempt on the foreign pension qualifying residence (USD 1,500 minimum), plus one-time import dispensas on vehicles and household goods.
Progressive PIT in four brackets in HNL: exempt to 217,493, 15 percent to 331,638, 20 percent to 771,252, and 25 percent on the marginal portion. A 1.5 percent minimum tax applies on gross income above when the progressive calculation would yield less. Capital gains taxed separately at flat 10 percent (4 percent within ZOLITUR Bay Islands). No wealth tax, no inheritance tax, no gift tax.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Free Trade Zones (Zonas Libres or ZOLI)
AvailableFree trade zone regime granting full exemption from corporate income tax (Impuesto sobre la Renta), value-added tax (Impuesto sobre Ventas), customs…
Industrial Processing Zones (Zona Industrial de Procesamiento or ZIP)
AvailablePrivately owned and operated industrial processing zones dedicated exclusively to export-oriented manufacturing and supporting commercial activities.
Temporary Import Regime (Régimen de Importación Temporal or RIT)
AvailableCustoms regime allowing export-oriented manufacturers to import raw materials, components, and machinery duty-free, on condition that the resulting…
Tourism Investment Promotion Law (Ley de Fomento al Turismo)
AvailableSectoral tax regime for tourism investments in Honduras under Decreto 68-2017 (Ley de Fomento al Turismo), which replaced the prior Decreto 314-98.
Bay Islands Tourist Free Zone (Zona Libre Turística de Islas de la Bahía or ZOLITUR)
AvailableGeographical free zone regime covering the entire department of Islas de la Bahía (Roatán, Utila, Guanaja, Cayos Cochinos excluded), established by…
Renewable Electric Power Generation Promotion Law
AvailableSectoral tax regime for renewable electricity generation projects under the Ley de Promoción a la Generación de Energía Eléctrica con Recursos…
Call Centre and BPO Promotion Law
AvailableSectoral tax regime for business process outsourcing (BPO), call centres, contact centres, and shared service centres operating from Honduras.
For individuals
Pensionado Foreign Pension Tax Exemption
AvailableStatutory income-tax exemption for foreign retirees holding Pensionado residence status on the foreign pension that qualifies their residence.
You either qualify for Honduras' special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Honduras. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Honduras lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), retirement routes, and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
6 programmes listed · 6 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Investor Residence (Inversionista)
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Empresario / Personal Directivo Permiso Especial de Permanencia
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Employer-Sponsored Permiso Especial de Permanencia (Work Contract)
Retirement routes
2 programmesRetirement-age or pension-linked residence options.
- Available
Pensionado Residence (Retirement)
- Available
Rentista Residence (Person of Independent Means)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Family Residence (Vínculo Familiar y Matrimonial)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Honduras.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Tax Freedom Index8.7 / 10Very favorable tax environment
- Affordability Index7.5 / 10Competitive cost of living
- Wealth Protection Index7.1 / 10Strong wealth protection index
Weakest dimensions
- Flight Index2.8 / 10
- SafetyShield Index3.9 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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