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.
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-taxOther 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