Corporate income tax (CIT) - statutory and targeted small business in Honduras
Honduras: Corporate income tax (CIT) - statutory and targeted small business was 25 Percentage of taxable income in 2026. ▲ Rising
Latest (2026)
25 Percentage of taxable income
Change on year
down 16.7%
World rank
44th
of 128 countries
All-time high
35 Percentage of taxable income
in 2010
All-time low
25 Percentage of taxable income
in 2000
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Honduras, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2026, corporate income tax (cit) - statutory and targeted small business in Honduras stood at 25 Percentage of taxable income. That is the lowest value across all 27 years on record.
The figure is down 16.7% on the previous year and down 16.7% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Honduras peaked at 35 Percentage of taxable income in 2010 and was at its lowest, 25 Percentage of taxable income, in 2000.
That places Honduras 44th out of 128 countries with data for 2026, putting it in the middle of the range.
The long-run direction has been consistently rising across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Honduras, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 25 Percentage of taxable income | — |
| 2001 | 25 Percentage of taxable income | +0.0% |
| 2002 | 25 Percentage of taxable income | +0.0% |
| 2003 | 30 Percentage of taxable income | +20.0% |
| 2004 | 30 Percentage of taxable income | +0.0% |
| 2005 | 30 Percentage of taxable income | +0.0% |
| 2006 | 30 Percentage of taxable income | +0.0% |
| 2007 | 30 Percentage of taxable income | +0.0% |
| 2008 | 30 Percentage of taxable income | +0.0% |
| 2009 | 30 Percentage of taxable income | +0.0% |
| 2010 | 35 Percentage of taxable income | +16.7% |
| 2011 | 30 Percentage of taxable income | -14.3% |
| 2012 | 31 Percentage of taxable income | +3.3% |
| 2013 | 30 Percentage of taxable income | -3.2% |
| 2014 | 30 Percentage of taxable income | +0.0% |
| 2015 | 30 Percentage of taxable income | +0.0% |
| 2016 | 30 Percentage of taxable income | +0.0% |
| 2017 | 30 Percentage of taxable income | +0.0% |
| 2018 | 30 Percentage of taxable income | +0.0% |
| 2019 | 30 Percentage of taxable income | +0.0% |
| 2020 | 30 Percentage of taxable income | +0.0% |
| 2021 | 30 Percentage of taxable income | +0.0% |
| 2022 | 30 Percentage of taxable income | +0.0% |
| 2023 | 30 Percentage of taxable income | +0.0% |
| 2024 | 30 Percentage of taxable income | +0.0% |
| 2025 | 30 Percentage of taxable income | +0.0% |
| 2026 | 25 Percentage of taxable income | -16.7% |
Honduras compared with similar countries
- Honduras's 25 Percentage of taxable income is below the median for lower middle income countries, which is 29.5 Percentage of taxable income, 85% of the median. (20 countries reporting)
- Honduras's 25 Percentage of taxable income is above the median for Latin America & Caribbean, which is 25 Percentage of taxable income, 1.0× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 28.5 Percentage of taxable income | 25 Percentage of taxable income | 30 Percentage of taxable income | 10 |
| 2010s | 30.6 Percentage of taxable income | 30 Percentage of taxable income | 35 Percentage of taxable income | 10 |
| 2020s | 29.29 Percentage of taxable income | 25 Percentage of taxable income | 30 Percentage of taxable income | 7 |
Countries ranked near Honduras
- 41 Canada 26 Percentage of taxable income compare
- 42 United States of America 25.53 Percentage of taxable income compare
- 43 India 25.17 Percentage of taxable income compare
- 44 Spain 25 Percentage of taxable income compare
- 44 United Kingdom of Great Britain and Northern Ireland 25 Percentage of taxable income compare
- 44 Angola 25 Percentage of taxable income compare
- 44 Antigua and Barbuda 25 Percentage of taxable income compare
- 44 Dominica 25 Percentage of taxable income compare
- 44 Mongolia 25 Percentage of taxable income compare
- 44 Panama 25 Percentage of taxable income compare
- 44 Philippines 25 Percentage of taxable income compare
- 44 Seychelles 25 Percentage of taxable income compare
- 44 Sierra Leone 25 Percentage of taxable income compare
- 44 Uruguay 25 Percentage of taxable income compare
- 44 Belgium 25 Percentage of taxable income compare
- 44 China 25 Percentage of taxable income compare
- 44 Côte d’Ivoire 25 Percentage of taxable income compare
- 44 Djibouti 25 Percentage of taxable income compare
- 44 Jamaica 25 Percentage of taxable income compare
- 44 Liberia 25 Percentage of taxable income compare
- 44 Monaco 25 Percentage of taxable income compare
- 44 Guatemala 25 Percentage of taxable income compare
- 44 Saint Kitts and Nevis 25 Percentage of taxable income compare
More economy & growth data for Honduras
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.52 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.94 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 586.56 million BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0148 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 53.3 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 1.40 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 192.3 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0353 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 126.85 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 26.98 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Honduras?
- Corporate income tax (cit) - statutory and targeted small business in Honduras was 25 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Honduras?
- The highest recorded value was 35 Percentage of taxable income in 2010.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Honduras?
- The lowest recorded value was 25 Percentage of taxable income in 2000.
- How does Honduras rank for corporate income tax (cit) - statutory and targeted small business?
- Honduras ranks 44th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Honduras?
- Over the last ten years it is down 16.7%. The long-run trend across the full record is rising.
- Where does this Honduras data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.