Honduras VAT rate
General sales tax (VAT-type, tax-exclusive base, credit-debit mechanism) levied on imports and sales of goods and services under the Ley del Impuesto Sobre Ventas, Decreto-Ley No. 24 of 20 December 1963, as amended.
| Current value | 15 percent |
|---|---|
| In force from | 2014-01-01 |
| Official source | Ley del Impuesto Sobre Ventas, Decreto-Ley No. 24 (20-Dic-1963), Art. 6, tasa general reformada por Art. 16 del Decreto No. 278-2013 (La Gaceta No. 33,316, 30-Dic-2013) — Texto Consolidado SEFIN, Dirección General de Política Tributaria |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
General rate 15% on the tax-exclusive value of imports and sales (Art. 6, verified in the SEFIN consolidated text, loaded in full). An 18% rate applies to: beer, aguardiente, licor compuesto and other alcoholic beverages; cigarettes (per SEFIN's consolidation note, Decreto 278-2013 tacitly limited the 18% to cigarettes only — other manufactured tobacco reverted to 15%); and air tickets in executive/first/business class or similar (Art. 18, Decreto 17-2010, Gaceta 22-Abr-2010; economy class pays 15%). Exports zero-rated with credit refund. Major exemptions (Art. 15 + Anexo I): a ~270-item basic consumption basket (basic foods, most fresh produce), human-use pharmaceuticals, electricity below 750 kWh/month residential, water, education, most health services, passenger land transport, banking/financial services, books/school supplies, petroleum fuels. Régimen Simplificado for sellers under L250,000/year. Telecom services all standardized at 15% (Decreto 278-2013). Rates set by statute; no annual adjustment cycle.
Earlier values
| From | Value | Source |
|---|---|---|
| 2003-04-10 | 12 | — |
Get it programmatically
curl https://usaref.dev/v1/hn/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/hn/vat/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/hn/vatOther Honduras series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates