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Honduras - Special considerations for short-term assignments

Honduras - Special considerations

Taxation of international executives


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Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

An individual is considered as resident if he/she has remained in the country for three months in a year.

Payroll considerations

Are there special payroll considerations for short-term assignments? 

There are no specific rules on this issue.

Taxable income

What income will be taxed during short-term assignments? 

All remunerations received during the assignment would be taxable. 

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Honduras? 


© 2020 KPMG Impuesto y Asesoría, S.A., a Honduran corporation and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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