Honduras Impuesto Sobre la Renta - Personas Jurídicas
Honduras Impuesto Sobre la Renta - Personas Jurídicas is 25 percent, in force since 1 Jan 2014. Last checked against the official source on 20 Jul 2026.
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.
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| 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
# $0.005 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: Tasa de Política Monetaria (TPM) · Impuesto Sobre Ventas (ISV) · VAT registration threshold · Salario Mínimo · Días Feriados Nacionales · Inflación Interanual (IPC) · Withholding tax rates · Statutory legal interest (interés legal) · Impuesto Sobre la Renta - Personas Naturales (Tabla Progresiva 2026) · Statutory social-insurance contributions
The same figure elsewhere: Mexico · Panama · The Bahamas · United States · Canada · all 10