Honduras cryptocurrency tax guide

What this guide covers

This guide documents Honduras's crypto regulatory and tax position for 2025, which remains unsettled on the tax question. sar.gob.hn wasn't directly fetched. This is educational information, not individualized tax advice.

Tax treatment of cryptocurrency

One of this guide's own sources contradicts itself on the central question: it says crypto gains could be taxed under general income rules, then separately states Honduras doesn't tax crypto gains at all. The Central Bank of Honduras has consistently stated that cryptocurrencies have no legal backing and aren't regulated under Honduran law, since the lempira is the only lawful currency under the constitution and monetary law. CNBS Resolution 069/09-02-2024 prohibits supervised financial institutions from holding, investing in, or intermediating cryptocurrencies not authorized by the Banco Central de Honduras. On tax specifically, secondary sources directly conflict: one states crypto gains would be subject to general income tax rules if considered Honduran-source income, taxed as 'other income' with personal ISR progressive up to 25%; the same source elsewhere states Honduras doesn't tax cryptocurrency gains. This guide doesn't resolve that internal conflict.

Common taxable events

• Per the general-rules reading: crypto gains considered Honduran-source income — potentially taxed as 'other income' under progressive ISR rates up to 25%. This guide doesn't treat this as settled.

Potentially non-taxable events

• A notable, unique exception: the Special Economic Zone of Prospera on Roatán island adopted Bitcoin as legal tender within its own jurisdiction — a local arrangement distinct from national Honduran tax law, which this guide does not detail further.

Tax rates and thresholds

This guide doesn't assert a confident current rate, given the direct conflict in sourcing. One source cites progressive ISR up to 25% for individuals (plus 25% corporate ISR with a 5% solidarity contribution for businesses) if general rules are found to apply; another states no tax currently applies.

Cost basis and calculation

Not resolved in this pass, given the unsettled underlying tax treatment.

Reporting and compliance

• This guide doesn't identify a confirmed individual reporting obligation specific to crypto under current Honduran tax law.

Residency and cross-border issues

Not resolved in this research pass.

Example

This guide omits a worked tax example, given the direct conflict in secondary sources over whether Honduras taxes crypto gains at all.

Official resources

• Servicio de Administración de Rentas (SAR): https://www.sar.gob.hn/
• Comisión Nacional de Bancos y Seguros (CNBS): https://www.cnbs.gob.hn/

Limitations and review information

Tax year covered: 2025. Last verified: October 11, 2026. Known gap: sar.gob.hn wasn't directly fetched; secondary sources directly conflict on whether crypto gains are taxed under general rules or not taxed at all. This is educational information only, not individualized tax advice — confirm current specifics directly with the SAR or a qualified Honduran tax professional.