Honduras public holidays 2026, VAT rate and tax data
Honduras: VAT rate 15% since 1 Jan 2014; 11 public holidays in 2026 (next: Navidad, 25 Dec 2026); corporate tax rate 25%; minimum wage 9596.64 HNL/month; policy interest rate 6%; inflation rate (CPI) 6.28%.
11 series, each cited to the official source it was verified against; most recently verified 10 Oct 2026. Currency HNL.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
Honduras public holidays 2026
11 days in 2026; next: Navidad on 25 Dec 2026. Official source: Código del Trabajo, Decreto No. 189-1959, Art. 339 (feriados: 1-Ene, 14-Abr, 1-May… · last verified 26 Aug 2026
Fixed by law 7 Confirmed 1 Substitute 3
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Año Nuevo | Fixed by law | Código del Trabajo, Decreto No… |
| 2 Apr 2026 Thu | Jueves Santo | Fixed by law | Código del Trabajo, Decreto No… |
| 3 Apr 2026 Fri | Viernes Santo | Fixed by law | Código del Trabajo, Decreto No… |
| 4 Apr 2026 Sat | Sábado de Gloria | Confirmed | Código del Trabajo, Decreto No… |
| 14 Apr 2026 Tue | Día de las Américas | Fixed by law | Código del Trabajo, Decreto No… |
| 1 May 2026 Fri | Día del Trabajo | Fixed by law | Código del Trabajo, Decreto No… |
| 15 Sep 2026 Tue | Día de la Independencia | Fixed by law | Código del Trabajo, Decreto No… |
| 7 Oct 2026 Wed | Feriado Morazánico - Día del Soldado trasladado del 3 de octubre |
Substitute | Código del Trabajo, Decreto No… |
| 8 Oct 2026 Thu | Feriado Morazánico - Día de la Raza trasladado del 12 de octubre |
Substitute | Código del Trabajo, Decreto No… |
| 9 Oct 2026 Fri | Feriado Morazánico - Día de las Fuerzas Armadas trasladado del 21 de octubre |
Substitute | Código del Trabajo, Decreto No… |
| 25 Dec 2026 Fri | Navidad | Fixed by law | Código del Trabajo, Decreto No… |
2027 dates already held (11)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Año Nuevo | Fixed by law | Código del Trabajo, Decreto No… |
| 25 Mar 2027 Thu | Jueves Santo | Fixed by law | Código del Trabajo, Decreto No… |
| 26 Mar 2027 Fri | Viernes Santo | Fixed by law | Código del Trabajo, Decreto No… |
| 27 Mar 2027 Sat | Sábado de Gloria | Confirmed | Código del Trabajo, Decreto No… |
| 14 Apr 2027 Wed | Día de las Américas | Fixed by law | Código del Trabajo, Decreto No… |
| 1 May 2027 Sat | Día del Trabajo | Fixed by law | Código del Trabajo, Decreto No… |
| 15 Sep 2027 Wed | Día de la Independencia | Fixed by law | Código del Trabajo, Decreto No… |
| 6 Oct 2027 Wed | Feriado Morazánico - Día del Soldado (sustituye el 3 de octubre) | Confirmed | Código del Trabajo, Decreto No… |
| 7 Oct 2027 Thu | Feriado Morazánico - Día de la Raza (sustituye el 12 de octubre) | Confirmed | Código del Trabajo, Decreto No… |
| 8 Oct 2027 Fri | Feriado Morazánico - Día de las Fuerzas Armadas (sustituye el 21 de octubre) | Confirmed | Código del Trabajo, Decreto No… |
| 25 Dec 2027 Sat | Navidad | Fixed by law | Código del Trabajo, Decreto No… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Honduras value
Rate schedules and breakdowns
Withholding tax rates
10–25% across 5 withholding taxes — no single rate · in force from 2012-12-04 · Official source: Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25, texto consolidado conforme… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividendos y participaciones de utilidades (Art. 5 num. 5) | 10 | rentas, utilidades, dividendos o cualquiera otra forma de participacion de utilidades o reservas, paid to non-resident natural or juridical persons | 2012-12-04 | LISR Art. 5 num. 5: 'Rentas… |
| Branch remittances are separately covered by num. 4 (renta o utilidades de empresas extranjeras a traves de sucursales, subsidiarias, filiales, agencias) also at 10%. | |||||
| interest | Intereses (Art. 5 num. 7) | 10 | intereses sobre operaciones comerciales, bonos, titulos valores u otra clase de obligaciones, paid to non-residents | 2012-12-04 | LISR Art. 5 num. 7: 'Intereses sobre… |
| Recognised at 10% only when paid to unrelated entities; Articulo 5 provides that interest paid to directly or indirectly related parties 'se gravaran como dividendos'. | |||||
| royalties | Regalias - patentes, marcas, derechos de autor (Art. 5 num. 6) | 25 | regalias y otras sumas pagadas por el uso de patentes, disenos, procedimientos y formulas secretas, marcas de fabrica y derechos de autor | 2012-12-04 | LISR Art. 5 num. 6: 'Regalias y otras… |
| Natural-resource royalties fall under num. 2 (regalias de las operaciones de minas, canteras u otros recursos naturales), also 25%. | |||||
| services | Sueldos, salarios y compensacion por servicios (Art. 5 num. 3) | 25 | sueldos, salarios, comisiones o cualquier otra compensacion por servicios prestados ya sea adentro del territorio nacional o fuera de el, excluidas las remesas | 2012-12-04 | LISR Art. 5 num. 3: 'Sueldos, salarios… |
| other-income | Cualquier otro ingreso de operacion (Art. 5 num. 13) | 10 | cualquier otro ingreso de operacion no mencionado en los numerales anteriores | 2012-12-04 | LISR Art. 5 num. 13: 'Cualquier otro… |
| Other scheduled heads not broken out above: renta de bienes muebles o inmuebles 25% (num. 1); operacion de naves aereas, barcos y automotores 10% (num. 8); comunicaciones, uso de software y telecomunicaciones 10% (num. 9); primas de seguros y fianzas 10% (num. 10); espectaculos… | |||||
Impuesto Sobre la Renta - Personas Naturales (Tabla Progresiva 2026)
0–25% across 4 bands · in force from 2026-01-01 · Official source: SAR, Comunicado 02-2026 'Actualización Tabla Progresiva 2026' (Tegucigalpa… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0.01 | 228324.32 | 0 |
| 228324.33 | 348154.1 | 15 |
| 348154.11 | 809660.75 | 20 |
| 809660.76 | — | 25 |
Statutory social-insurance contributions
0.2–7.5% across 5 contribution branches · in force from 2026-01-01 · Official source: Diario Oficial La Gaceta No. 36,545 de 28 de mayo de 2024 (Empresa Nacional de… · last verified 15 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| ihss_enfermedad_maternidad | IHSS — Régimen de Enfermedad y Maternidad (EM), sickness and maternity / health regime | 7.5 | 2.5 | 5 | percent | Salario ordinario (ordinary monthly salary), capped at the IHSS contribution ceiling of L 11,903.13 per month. Where the salary exceeds the ceiling the contribution is computed on the ceiling, not on actual pay. | HNL |
| This is the regime that most Honduran payroll summaries mistake for the whole of the IHSS: an employee deduction of 2,5 % and an employer contribution of 5 % is EM ONLY. The employee also pays 2,5 % to IVM, so the true employee deduction is 5 % of capped salary, and the employer… | |||||||
| ihss_ivm | IHSS — Régimen de Invalidez, Vejez y Muerte (IVM), invalidity, old age and survivors | 6 | 2.5 | 3.5 | percent | Salario ordinario, capped at the IHSS contribution ceiling of L 11,903.13 per month — the same ceiling as the EM regime for 2026. | HNL |
| THE IVM CEILING IS THE HINGE OF THE WHOLE HONDURAN PAYROLL. It caps this regime and the EM regime, and it is simultaneously the FLOOR above which the RAP housing-and-financial-inclusion contribution begins. Get L 11,903.13 wrong and three separate lines on the payslip are wrong… | |||||||
| ihss_riesgos_profesionales | IHSS — Régimen de Riesgos Profesionales (RP), occupational risks | 0.2 | 0 | 0.2 | percent | Salario ordinario, subject to the same IHSS contribution ceiling of L 11,903.13 per month. | HNL |
| EMPLOYER-ONLY, TINY, AND ALMOST ALWAYS OMITTED. 0,2 % of capped salary — a maximum of L 23.81 per employee per month — but it is a distinct third regime of the IHSS alongside EM and IVM, covering occupational accidents and occupational diseases, and it must not be deducted from… | |||||||
| rap_foviif | RAP — Fondo de Vivienda e Inclusión Financiera (FOVIIF), housing and financial inclusion fund of the Régimen de Aportaciones Privadas | 3 | 1.5 | 1.5 | percent | ONLY the part of the salario ordinario that EXCEEDS the IHSS IVM ceiling. For 2026 the contribution floor (piso de cotización) is L 11,903.13 per month: an employee earning at or below that figure contributes nothing to FOVIIF and neither does the employer. No upper ceiling identified. | HNL |
| THIS IS A FLOOR, NOT A CEILING, AND IT IS THE MOST MIS-MODELLED LINE IN HONDURAN PAYROLL. FOVIIF is charged ONLY on the slice of salary above L 11,903.13. An employee on L 11,000 contributes nothing; an employee on L 30,000 contributes 1,5 % of L 18,096.87 = L 271.45, and the… | |||||||
| rap_fondo_reserva_laboral | RAP — Fondo de Reserva Laboral de Capitalización Individual ("Cobertura Laboral"), individual-capitalisation labour reserve fund | 4 | 0 | 4 | percent | Salario ordinario, capped at three times the reference minimum wage. For 2026 the reference minimum wage (highest scale) is L 19,298.72 per month and the contribution ceiling is accordingly L 57,896.16 per month. | HNL |
| A SEPARATE, MUCH LARGER RAP CHARGE THAT DID NOT EXIST IN THE OLD DESCRIPTION OF HONDURAS. The Fondo de Reserva Laboral capitalises, in an individual account, the entitlement that Honduran labour law otherwise leaves as an unfunded severance (cesantía) liability of the employer… | |||||||
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