New guidance provides legal entities with structured steps for filing corporate income tax, net asset tax, and the solidarity contribution, including error corrections and payment methods.

RF Report

Honduras’ Tax Administration (SAR) on 23 February 2026 published updated guidance for legal entities to file corporate income tax (impuesto sobre la renta) returns, net assets tax (activo neto), and the solidarity contribution through the SAR Virtual Office (OVI).

The guidance covers completing the Sworn Declaration for Legal Entities (Code 103), reporting income and expenses, declaring net asset values, navigating the digital form, and following the CIT payment procedure. It builds on the SAR Virtual Office launched in May 2024 to simplify digital tax compliance.

The standard fiscal year runs from  1  January to 31 December. Taxpayers are required to file their declaration and pay the tax between 1  January and  30 April of the following year.

Declaration structure (The six sections)

The OVI filing system is divided into six main sections to determine the final tax liability:

  1. Section A (Income Tax Calculation): This section requires mandatory information about the responsible accountant. It calculates the Taxable Net Income (RNG) by subtracting costs and expenses (such as production costs and operating expenses) from gross taxable income. It also accounts for deductions like authorized loss carryforwards and donations.
  2. Section B (Informative Data): Taxpayers must report non-taxable income (e.g., dividends, capital gains already taxed elsewhere), non-deductible expenses, operations with related parties, and the total number of employees during the period.
  3. Section C (Solidarity Contribution): The system automatically calculates a 5% tax on the amount of Taxable Net Income that exceeds one million lempiras (HNL 1,000,000).
  4. Section D (Net Total Asset – ATN): This tax is calculated based on taxable assets after a three million lempira ( HNL3,000,000) exemption. Starting with the 202401 period, this section is auto-completed from the Financial Situation Report.
  5. Section E (Credits): This section includes auto-populated and editable credits, such as payments on account, tax withholdings (e.g., Art. 50), and credits for generating new employment.
  6. Section F (Summary): The final section provides a breakdown of taxes owed for each category minus applicable credits to determine the total amount to pay.

Payment and rectification

  • Payment Methods: Once the declaration is submitted, the OVI generates an Electronic Acknowledgement (Acuse). Taxpayers can then pay directly via online banking or download a Payment Bulletin for window service at a bank.
  • Rectifying Errors: If an error is discovered after filing, taxpayers can select the “Rectify” option in the OVI. The system displays the original values alongside editable fields for corrections, maintaining a historical record of all versions.