North & Central America
Honduras: tax at a glance
A territorial system with income tax up to 25%, plus a 5% solidarity surcharge on high incomes and a 15% sales tax.
Territorial
Last verified
The taxes
- Personal income (top)
- 25%Progressive to 25% (plus surcharges). This is a territorial system, so only Honduran-source income is taxed.
- Corporate income
- 25%
- Capital gains
- 10%
- VAT / ISV
- 15%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 25%
- Social security (employee)
- ~4% (IHSS 2.5% + RAP 1.5%)
- Social security (employer)
- ~10.6% (IHSS 7.08% + RAP 2% + INFOP 1.5%)
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Municipal property tax ~0.35% of value (varies by municipality)
- Other
- A 5% solidarity surcharge applies on corporate income over HNL 1M, bringing the effective top corporate rate to ~30%. An 18% ISV applies on tobacco, alcohol and luxury goods.
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references