Honduras is a republic in Central America. It has at times been referred to as Spanish Honduras to differentiate it from British Honduras, which became modern-day Belize. Honduras is bordered to the west by Guatemala, to the southwest by El Salvador, to the southeast by Nicaragua, to the south by the Pacific Ocean at the Gulf of Fonseca, and to the north by the Gulf of Honduras, a large inlet of the Caribbean Sea.

Capital: Tegucigalpa

Currency: Lempira

Timezone: UTC-6

Corporate tax rate: 25% Only territorial income is taxed.

Personal tax rate: 0-25% World income is taxed.

Capital gains tax: 10%

VAT: 15%

Tax residence: 90 days rule: world income is taxed with some exceptions.

CFC Rules: No

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