HN · Americas · HNL
Honduras
Tax rates
Income Tax
25%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Honduras (Individual, Taxes on personal income) · as of 2026-02-27Corporate Tax
30%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
15%
Standard rate
Source: PWC Worldwide Tax Summaries — Honduras (Corporate, Other taxes) · as of 2026-02-27Capital Gains Tax
10%
Source: PWC Worldwide Tax Summaries — Honduras (Individual, Income determination) · as of 2026-02-27Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Honduras using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| HNL 0 | 0% |
| HNL 228,324.33 | 15% |
| HNL 348,154.11 | 20% |
| HNL 809,660.76 | 25% |
Domiciled individuals with gross income of HNL 10 million or more instead pay a minimum 1.5% tax on gross income if that exceeds the tax computed under this schedule.
Honduras taxes resident individuals under a progressive schedule with income up to HNL 228,324.32 exempt, then 15% and 20% on successive bands, reaching 25% on taxable income above HNL 809,660.75. A separate municipal income tax, withheld annually by employers with five or more employees, also applies at rates from HNL 1.50 to 5.25 per HNL 1,000 of taxable income.
VAT
In practice
- Exemptions
Honduras exempts a defined list of goods from its sales tax, including machinery and equipment, basic grains, pharmaceutical products, raw materials used to produce non-taxable goods, petroleum products, school supplies, and insecticides, among others.
Source: PWC Worldwide Tax Summaries — Honduras (Corporate, Other taxes) · as of 2026-02-27
Capital Gains Tax
Capital gains realized by individuals in Honduras are taxed at a flat rate of 10%.
Wealth Tax
No net wealth tax is identified in Honduras. PWC's overview of individual taxes covers only social security, INFOP training-institute contributions, social housing fund contributions, and sales tax, with no wealth-tax subsection. Honduras's official tax authority (Servicio de Administración de Rentas) lists its tax categories as income tax, sales tax, a financial-transactions contribution, and social contributions, with no wealth tax among them.