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Honduras: Country-by-country report notification due December 31, 2025

Taxpayers that are part of MNE group must notify local tax administration by December 31, 2025, of related party that will submit CbC report.

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december 3, 2025

Agreement SAR-653-2023 (dated March 19, 2024) in the official gazette provides that taxpayers that are part of a multinational enterprise (MNE) group must notify the local tax administration by December 31, 2025, of the related party that will submit the country-by-country (CbC) report, their commercial name, including the tax identification number, and their address.


For more information, contact a KPMG tax professional in Honduras:

Luis Zelaya | lzelaya@kpmg.com

Jorge Garcia | jorgegarcia3@kpmg.com

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