- Income tax brackets updated
HN
Honduras
Central America
HNL
HN · HND · #101 · 10 cities
Nomad score
51/100
Compare
Top income tax
25.0%
Territorial system
Corporate tax
25.0%
ISV
15.0%
standard rate
Tax residency
90 days
Honduras tax profile
Data year: 2026
- Tax system
- Territorial Honduras taxes Honduran-source income on a territorial basis. Residents and non-residents pay ISR on local compensation, business profits, passive income and other items defined in the Ley del Impuesto sobre la Renta (LISR). Foreign-source income is generally outside scope unless it arises from Honduran activities or assets. Companies pay CIT at 25% on net taxable income from Honduran sources. A non-deductible solidarity contribution of 5% applies to taxable income above HNL 1 million. Domiciled individuals with gross income of HNL 10 million or more may owe a minimum 1.5% tax on gross income when progressive ISR is lower.
- Top PIT rate
- 25.0%
- Corporate tax rate
- 25.0%
- ISV
- 15.0%
- Capital gains tax
- 10.0% Capital gains are taxed at a flat 10% on the net gain (LISR art. 10; SAR form 119 guidance). Gains are not subject to the progressive employment ISR in art. 22. Tax on each transaction is generally due within ten business days after the value is received; an annual capital-gains return is due by 30 April of the following year.
- Social security (employee)
- 5.0%
- Social security (employer)
- 8.7%
- Social security cap (annual)
- HNL 142,838
- Dividend withholding
- 10.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 25.0%
- Treaty count
- Treaty count not recorded
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| HNL 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| HNL 0 | HNL 228,324 | 0.0% |
| HNL 228,324 | HNL 348,154 | 15.0% |
| HNL 348,154 | HNL 809,661 | 20.0% |
| HNL 809,661 | and above | 25.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| HNL 0 | HNL 142,838 | 5.0% |
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 90 days
- Residency rules
- An individual is tax resident if present in Honduras for more than 90 days in the fiscal year, whether continuously or not (PwC residence summary; territorial ISR applies to residents on Honduran-source income).
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- PwC Worldwide Tax Summaries — Honduras (accessed Oct 9, 2026) Territorial ISR; PIT/CIT 25%; ISV 15%; WHT; residency >90 days; capital gains 10%; payroll IHSS summary
- SAR — Ayuda declaración ganancias de capital (código 119) (accessed Oct 9, 2026) Flat 10% capital gains; annual return by 30 April; not subject to Art. 22 progressive ISR
- SAR — Decreto Legislativo 48-2024 (aportaciones IHSS) (accessed Oct 9, 2026) IHSS employee 5% (IVM + enfermedad/maternidad); employer 8.5% on regimes plus 0.2% occupational risk; ceiling HNL 11,903.13/month for 2025
- SAR — Leyes (tabla progresiva ISR) (accessed Oct 9, 2026) Acuerdo SAR-014-2020 progressive employment ISR table; consolidated Ley del ISR