FOSOVI HONDURAS PDF

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Sales tax is charged on all sale and purchase transactions of goods and services made in Honduran territory. It applies to most goods and services, with the exception of machinery and equipment, basic grains, pharmaceutical products, raw materials for the fosovii of non-taxable goods, petroleum products, school supplies, and insecticides, among others. With this number, it is then possible to check the country and product-specific tariff elimination schedule.

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There is an excise tax levied on the production and importation of cigarettes, sodas, beer, and alcoholic beverages. It applies to the gross value of assets less reserve for accounts payable and any accumulated depreciation allowed under the income tax law and other deductions allowed by law.

The law also allows a special deduction of HNL 3 million. Resident companies during their preoperative period i.

The payment of capital gains tax must be made within ten business days after the agreed amount of the transaction has been determined. Companies doing business in Honduras are also subject to the rules and regulations of the respective municipalities.

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Taxes and obligations are ruled by the ‘ Plan de Arbitrios ‘. Some of these tax obligations include the following:. Detailed description of other taxes impacting corporate entities in Honduras.

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Print corporate tax summary. Print individual tax summary. Home Territories Quick charts Archives All contacts. Honduras Corporate – Other taxes. See full territory list. Sales tax Sales tax is charged on all sale and purchase transactions of goods and services made in Honduran territory. Excise taxes There is an excise tax levied on the production and importation of cigarettes, sodas, beer, and alcoholic beverages.

Cigarettes are levied at HNL Excise tax on sodas, beer, and alcoholic beverages are levied according to the following table: Non-resident companies are not liable for the hondueas assets tax.

Honduras – Other taxes impacting corporate entities

bonduras Transfer taxes Transfer taxes are levied on hhonduras estate transactions at HNL 1. Stamp taxes There are no provisions for stamp taxes in Honduras. Payroll taxes and contributions Payroll taxes and contributions are paid by employers at the following rates: Social security tax contributions are assessed as follows: Invalidity, old age, and death: Note that this contribution is optional. Special temporary contributions For the term of five years starting 1 January The special temporary contribution from the food and beverages business under special tax regimes is 0.

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The cooperatives special contribution is 3.

Municipal taxes Companies doing business in Honduras are also subject to the rules and regulations of the respective municipalities. Some of these tax obligations include the following: Industry, commerce, and service tax, which is based on gross income per year see the Taxes on corporate income section. Public services fee, which is paid for services such as waste management.

Real estate tax, which is a tax on urban and rural real estate. Sign tax, which is a tax on public advertising.

Corporate Significant developments Taxes on corporate income Corporate residence Other taxes Branch income Income determination Deductions Group taxation Tax credits and incentives Withholding taxes Tax administration Other issues Individual Significant developments Taxes on personal income Residence Other taxes Income determination Deductions Foreign tax relief and tax treaties Other tax credits and incentives Tax administration.

Corporate – Branch income. Contacts, News and Downloads.

Honduras quick chart Hoduras a table of key rates and due dates. PwC Honduras Tax services and publications. Please note, the total number of pages selected territories multiplied by topics must be less than Successful Thank you for contacting PwC. Print current page Print corporate tax summary Print individual tax summary Advanced print.

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