HONDURAS Law and Practice Contributed by: Alberto Zúniga, Carlos Zúniga and Garhem Padilla, Baker Tilly Honduras
9.11 Country-by-Country Reporting and Transparency Provisions Country-by-country reporting became applicable from fiscal year 2025, pursuant to administrative regulation. This represents the most significant recent transpar - ency measure aligned with BEPS minimum standards. Multinational groups meeting the relevant thresholds must assess reporting obligations carefully. 9.12 Digital Economy Businesses Honduras has not enacted a standalone digital servic - es tax. However, digital services provided to Honduran users may fall within the scope of existing indirect tax and income tax rules where source criteria are met. No Pillar One implementation has been introduced. 9.13 Approach to Digital Services Taxation Although policy discussions concerning taxation of the digital economy have taken place, no formal digital taxation regime has been approved. Digital commerce is therefore taxed under general sourcing and with - holding rules.
9.14 Offshore IP Provisions Payments made to non-residents for the use of intel- lectual property in Honduras are subject to withhold - ing tax at the applicable statutory rate. No differentia - tion is made based on whether the recipient is located in a low-tax jurisdiction, as Honduras does not main - tain a formal tax haven list for enhanced withholding purposes.
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