Tax obligations due on April 30 2026

Arias | Tax obligations in Honduras are divided into material and formal obligations, so it is important for taxpayers to clearly understand the key dates for complying with their formal tax duties. These obligations include both the filing of informative and determinative tax returns, as well as the payment of material obligations arising from those returns.

In this regard, within the tax calendar of taxpayers, the month of April is one of the most relevant in terms of tax compliance.

Which obligations are due no later than April 30, 2026?

Below, we list the main obligations that must be fulfilled by that date:
1. Sworn Income Tax Return for Individuals;
2. Capital Gains Tax Return;
3. Annual Informative Transfer Pricing Return;
4. Special Contribution Return of the Cooperative Sector for Public Security;
5. Contribution on Operating Surpluses of Educational Institutions;
6. Schedular Income Tax Return on Residential Rental Income (Individuals);
7. Sworn Return for Income Tax, Net Total Assets, and Solidarity Contribution for Legal Entities;
8. Submission of the Statement of Financial Position Report.

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