Source-cited draft: tax overview for Honduras (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Tax system basis
Honduras taxes income on a territorial basis: residents and non-residents are taxed only on Honduran-source income. The tax authority is the Servicio de Administracion de Rentas (SAR), the currency is the Honduran lempira (HNL/L), and the tax year is the calendar year.
Tax year
Calendar year (1 January to 31 December)Ley del Impuesto sobre la Renta (Income Tax Law)
Currency
Honduran lempira (HNL / L)Banco Central de Honduras
Tax authority
Servicio de Administracion de Rentas (SAR)Servicio de Administracion de Rentas (SAR) - https://www.sar.gob.hn
Basis of taxation
Territorial - residents and non-residents are taxed only on Honduran-source incomeLey del Impuesto sobre la Renta (Income Tax Law) - https://taxsummaries.pwc.com/honduras
Top personal income tax rate
25%Ley del Impuesto sobre la Renta (Income Tax Law) - https://taxsummaries.pwc.com/honduras/individual/taxes-on-personal-income
Standard corporate income tax rate
25%Ley del Impuesto sobre la Renta (Income Tax Law) - https://taxsummaries.pwc.com/honduras/corporate/taxes-on-corporate-income
Solidarity contribution (aportacion solidaria)
5% surcharge on corporate taxable income exceeding HNL 1,000,000 (effective top corporate rate of 30%)Ley del Impuesto sobre la Renta (Income Tax Law) - https://taxsummaries.pwc.com/honduras/corporate/taxes-on-corporate-income
VAT/GST
Yes - a sales tax (Impuesto sobre Ventas, ISV) applies at a standard rate of 15%Ley del Impuesto sobre Ventas (Sales Tax Law) - https://taxsummaries.pwc.com/honduras/corporate/other-taxes
Annual income tax return deadline
30 April following the close of the tax year ((approx - confirm))Ley del Impuesto sobre la Renta (Income Tax Law)
Double tax treaties
Honduras has not signed comprehensive bilateral double tax treaties (DTTs); it maintains tax information exchange agreements with the US and certain Central American statesPwC Worldwide Tax Summaries - Honduras - https://taxsummaries.pwc.com/honduras/corporate/withholding-taxes
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