Corporate Tax 2026

HONDURAS Law and Practice Contributed by: Alberto Zúniga, Carlos Zúniga and Garhem Padilla, Baker Tilly Honduras

Baker Tilly Honduras advises domestic and interna - tional clients on corporate tax, cross-border structur - ing, transfer pricing and tax controversy matters. The firm’s tax practice operates across offices in Teguci - galpa, San Pedro Sula and Roatán, advising clients in sectors including manufacturing, export industries, tourism, infrastructure and BPO and call centre ser - vices. The team regularly assists companies operat - ing under Honduras’ special incentive regimes, and

represents clients in administrative proceedings be - fore the Honduran tax authority. Its work includes tax planning for inbound investment, compliance struc - turing, audit defence and regulatory analysis related to sector-specific tax incentives. The tax team works closely with the firm’s corporate, compliance and dis - pute resolution practices on cross-border investment and tax regulatory matters.

Authors

Alberto Zúniga is a partner at Baker Tilly Honduras and co-leads the firm’s

Carlos Zúniga is a founding partner of Baker Tilly Honduras and leads the firm’s tax advisory and compliance practice. He has over 19 years’ experience in advising domestic and international clients on corporate tax

corporate tax and compliance practice. With nearly 15 years of experience, he advises domestic and international clients on corporate structuring, regulatory compliance and tax advisory matters across sectors including BPO and call centre services, construction, infrastructure and energy. His practice includes cross-border structuring, tax planning and representation in administrative proceedings before the Honduran tax authority. Alberto holds an LLM in Securities and Financial Regulation from Georgetown University Law Center and is a member of the Honduran Bar Association.

structuring, regulatory compliance and fiscal efficiency, with particular experience in the financial services, infrastructure and energy sectors. His work includes supervision of tax due diligence processes, advisory on incentive regimes and representation in administrative tax proceedings. Carlos holds a Master’s degree in Tax Advisory and is a member of the Honduran Bar Association. He also participates in Baker Tilly’s LATAM Tax Committee, the Latin American Tax Policy Forum and the AmCham Honduras Tax Committee. tax due diligence processes in acquisitions, restructurings and investment projects, identifying fiscal exposures and regulatory contingencies relevant to transaction structuring. Her practice includes advising on tax-efficient corporate structures and supporting cross-border transactions. She also assists clients in compliance reviews and administrative tax matters. Garhem holds a Master’s degree in Business Legal Advisory and a diploma in Corporate Law and Compliance from Universidad Carlos III de Madrid. Garhem Padilla is a senior associate at Baker Tilly Honduras and advises on corporate tax and transaction- related matters. She participates in

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