Capital Gains Tax (Effective) in Honduras compared to Latin America

Honduras: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

• The property is directly and jointly owned by husband and wife;
• They have owned it for 10 years;
• It is their only source of capital gains in the country
• It has appreciated in value by 100% over the 10 years to sale
• The property was worth US$250,000 or 250,000 at purchase.
• It is not their sole or principal residence.

These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ

Source: Global Property Guide Research, Contributing Accounting Firms

Honduras has no house price statistics and few statistics generally. The Instituto Nacional de Estad'stica has a really weak site with a lot of broken links. The Banco Central de Honduras has rather few statistics. The Secretar'a de Planificaci'n y Programaci'n seems a little better, with a reasonable collection of annual time-series.