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Honduras: Tax developments in response of COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated on a regular basis. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 1 April 2020

The Honduran President has announced and sent for approval to the National Congress, some tax and employment measures that are addressed in first instance to benefit small and medium taxpayers, these measures include: 

  • Extension of CIT deadline from April 30th to June 30th, 2020.
  • Extension of TP deadline from April 30th to July 31st, 2020.      
  • Discount of 8.5% for those small and medium taxpayers paying the CIT before April 30th, 2020.
  • Payment on accounts for the first two installment deadlines will be extended from June 30th and September 30th to August 30th and October 30th, 2020. 
  • The calculation of 2020 payment on accounts will be made based on the 75% of the CIT paid for 2019.
  • Those taxpayers with no operations during the crisis will have an extended deadline for filing the VAT return.
  • Permitted use of tax documents that expired during the crisis period.