Honduras income tax rates
Progressive personal income tax bands on annual net taxable income (renta neta gravable), indexed each year to the prior-year CPI variation per Art. 22 of the Ley del ISR (Decreto-Ley No. 25 de 1963) as reformed by Decreto 20-2016; 2026 table published by SAR.
| Current value | 4 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| In force until | 2026-12-31 |
| Official source | SAR, Comunicado 02-2026 'Actualización Tabla Progresiva 2026' (Tegucigalpa, 07-Ene-2026), conforme al Art. 22 de la Ley del ISR reformado por Decreto 20-2016 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Exact bracket bounds read from SAR Comunicado 02-2026 (published only as PNG images on the SAR page — OCR'd from the full-resolution files, values digit-verified). Table indexed by 4.98%, the BCH interannual inflation at close of 2025. Bands apply to renta neta gravable, which EXCLUDES the separate flat L40,000 annual medical-expense deduction; SAR's own monthly-salary equivalents (= (renta neta gravable + 40,000)/12): exempt up to L22,360.36/month, 15% to L32,346.18, 20% to L70,805.06, 25% above L70,805.07. Employment income is taxed via monthly withholding against this annual table. Updated every January; the 2027 table (indexed by 2026 inflation, tracking ~5-6%) should appear in the first half of January 2027 as a new SAR comunicado plus Acuerdo in La Gaceta.
Get it programmatically
curl https://usaref.dev/v1/hn/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/hn/income-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/hn/income-taxOther Honduras series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate