The amount of transfer tax depends on the type of property being purchased. For raw land, this is 4%. For real estate that has a building or construction on it, the amount levied is 3%.
Annual property taxes are relatively low. Collected by the municipality, the average amount levied is 0.25%. Based on this, a property valued at $100,000 would be subject to an annual charge of $250.
Tax is levied at 1% on the inheritance of real estate.
Any rental income derived from your Honduran property will be subject to tax at regular income tax rates. This is levied on a sliding scale from 0% (on annual incomes under $4,045 per annum) to a maximum of 40% (on annual incomes over $57,800).
A 10% tax is applied on capital gains arising from the sale of a property in Honduras; this applies to foreigners as well as Honduran nationals.