Honduras Impuesto Sobre la Renta - Personas Naturales (Tabla Progresiva 2026)
Honduras Impuesto Sobre la Renta - Personas Naturales (Tabla Progresiva 2026) run from 0% to 25% across 4 bands, cited to 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, in force since 1 Jan 2026. Last checked against the official source on 20 Jul 2026.
Official source: SAR, Comunicado 02-2026 · Last checked 2026-07-20 · source fingerprint
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.
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| Current value | 0–25% across 4 bands |
|---|---|
| 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
# $0.005 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-taxEmail me when this changes
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Other Honduras series: Tasa de Política Monetaria (TPM) · Impuesto Sobre Ventas (ISV) · VAT registration threshold · Salario Mínimo · Días Feriados Nacionales · Inflación Interanual (IPC) · Impuesto Sobre la Renta - Personas Jurídicas · Withholding tax rates · Statutory legal interest (interés legal) · Statutory social-insurance contributions
The same figure elsewhere: Mexico · Panama · The Bahamas · United States · Canada · all 10