Honduras — tax residency frameworks (overview)

Jurisdictional context

Honduras is a sovereign jurisdiction with multiple administrative and tax regimes operating under national law.

Tax residency outcomes may differ materially depending on the framework used, the source and character of income, and an individual’s broader tax profile.

Residency established through one framework should not be assumed to produce the same consequences as residency established through another.

This page provides high-level context only.

Special economic zones

Certain tax residency frameworks in Honduras are administered through designated special economic zones with distinct regulatory and administrative structures.

These zones operate under national law but differ materially from standard mainland systems in areas such as administration, compliance mechanics, and tax treatment.

Frameworks administered through special economic zones are not interchangeable with conventional residency arrangements and should be assessed independently.

Available frameworks

The following tax residency framework is currently covered on this site:

Próspera special economic zone — $5K lump-sum tax residency framework

Understanding what Próspera is — and what it is not — is essential before assessing any tax residency framework operating within it.

This platform provides access to information about standardised tax residency frameworks. It does not provide individual tax, legal, or financial advice.