Honduras corporate tax rate
Corporate income tax rate on net taxable income (renta neta gravable) under Art. 22 inciso a) of the Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25 of 20 December 1963, as amended; plus the 5% Aportación Solidaria surtax above L1,000,000.
| Current value | 25 percent |
|---|---|
| In force from | 2014-01-01 |
| Official source | Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25 (20-Dic-1963) y sus reformas, Art. 22 inciso a) — confirmado en FAQ oficial del Servicio de Administración de Rentas (SAR): 'Las Personas Jurídicas pagarán una tarifa de veinticinco por ciento (25%) sobre el total de la renta neta gravable' |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
25% on total net taxable income (SAR FAQ, loaded, citing Art. 22 a) and 22-A Ley del ISR). ON TOP: Aportación Solidaria of 5% on the EXCESS of renta neta gravable over L1,000,000 — created by Decreto 51-2003 (Ley de Equidad Tributaria, Art. 22, Gaceta 30,059 del 10-Abr-2003) as temporary, made permanent at 5% from fiscal 2014 by Art. 15 of Decreto 278-2013 (Gaceta 33,316 del 30-Dic-2013); it is a non-deductible surtax on ISR, subject to pagos a cuenta (verified in SEFIN Texto Consolidado Aportación Solidaria and the Gaceta text itself, both loaded) — effective top marginal rate 30% above L1m. Excluded from the surtax: entities in regímenes especiales de exportación y turismo. effective_from 2014-01-01 marks the current configuration (permanent 5% surtax); the 25% headline rate itself long predates 2014. Art. 22-A establishes an alternative minimum computation for large taxpayers (Big-4 summaries describe 1.5% of gross income when gross income exceeds L10 million, 0.75% for listed sectors); its parameters were NOT verified against a loaded primary text and are therefore flagged here rather than served. Declaration/payment: 1 Jan-30 Apr following the fiscal year.
Get it programmatically
curl https://usaref.dev/v1/hn/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/hn/corporate-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/hn/corporate-taxOther Honduras series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates