How is crypto taxed in Honduras?

Honduras has no crypto tax law as of October 2026. Crypto is legal for individuals, but there is no rule saying how gains on it are taxed, so the general income tax law is the only reference point. The government has focused on keeping banks away from crypto rather than on taxing it.

Is there a crypto tax in Honduras?

Not a dedicated one. A Central Law analysis from April 2026 said Honduras lacks a regulatory framework for stablecoins. It argued that peer-to-peer trades and salaries paid in USDT slip outside the SAR's tax base, and recommended giving the SAR the power to tax gains on such transactions. That points to a gap rather than an existing rule.

Under the general rules, PwC says individuals pay 10% on capital gains, and a non-resident seller faces a 4% advance payment withheld by the buyer. Neither PwC nor the SAR applies these rules to crypto, so how a crypto gain should be reported is not settled. For working out a gain, see what is crypto cost basis.

Is bitcoin legal in Honduras?

Yes, for individuals. In February 2024 the banking regulator CNBS approved Circular 003/2024, which bars supervised institutions from holding, investing in, brokering or dealing in crypto, CriptoNoticias reported. The circular does not restrict private persons. More is in is crypto legal in Honduras.

Is there a crypto exchange in Honduras?

Honduran banks and other supervised firms cannot act as crypto brokers or custodians under the 2024 circular. Central Law describes crypto use shifting to an informal market, including peer-to-peer trades outside the SAR's view. That makes your own records important, since no local bank holds them for you. See how to download your crypto transaction history.

Merchants who accept bitcoin still owe sales tax. When about 60 shops in Santa Lucía began taking bitcoin in July 2022, La Prensa reported that they priced goods in lempiras, received lempiras through a payment app and said they would issue invoices and pass on the ISV.

How does Próspera treat bitcoin taxes?

Próspera, a privately run zone on Roatán, says it has its own rules. In January 2024 it recognised bitcoin as a unit of account, Cointelegraph reported. Entities that choose bitcoin calculate tax liabilities in BTC for internal accounting but report them in dollars or lempiras, because paying taxes in BTC was not yet technically possible. This is Próspera's own system and does not describe how the SAR taxes crypto elsewhere in Honduras. Compare with crypto tax around the world.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.