background image
14.3. Calendar of Important Compliance Events

Tax Year

The tax year is the calendar year in Honduras. However, taxpayers may apply for a different tax year as a ‘special tax year’, if authorized by the tax authorities.

Tax Return Filing

Companies are required to file a tax return on 30 April every year.

Tax Payments

Advance tax is required to be paid every quarter on the basis of the preceding year’s income tax. The final tax is payable along with the tax return on 30 April every year.

Tax Amnesty Program

The Honduras revenue administration (SAR) has introduced a tax and customs amnesty program. The program provides for a waiver of penalties, interest, or surcharges due on tax and customs debts outstanding as on 31 December 2021, provided that the tax debt is settled by 30 April 2022.

Availability of E-Filing

Tax returns are based on self-assessment and can be filed in electronic form or paper form supplied by the Tax Authority.