Americas
Currency
HNL
Corporate Tax
25%
Personal Income Tax
25%
VAT / GST
15%
Standard 25%.
Top rate 25% above HNL 1.4m/year; 15-25% scale.
Standard 15% (ISV).
Dividends
5%
Interest
10%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
IHSS ~14% (employer ~10.5% + employee ~3.5%).
Capital Gains Tax
10% on gains
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Zonas de Empleo Económico (ZEDE) regime. Tourism incentives (Tourism Incentives Act).
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