Honduras Personal Income Tax (ISR) — Individuals
Asked about Honduras personal income tax (ISR — Impuesto Sobre la Renta) for individuals (personas naturales), including self-employed professionals.
What this covers — Honduras, 2026
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Honduras Personal Income Tax (ISR) — Individuals automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Honduras accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Honduras to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Honduras →Depends on
About
Use this skill whenever asked about Honduras personal income tax (ISR — Impuesto Sobre la Renta) for individuals (personas naturales), including self-employed professionals. Trigger on phrases like "how much ISR do I pay", "Honduras income tax", "Declaración Jurada", "Form 102", "tabla progresiva", "aportación solidaria", "solidarity contribution", "IHSS contributions", "RAP", "Honduran tax return", "renta neta gravable", "self-employed tax Honduras", "ingreso exento", or any question about filing or computing ISR for an individual or self-employed client in Honduras. Also trigger when preparing or reviewing a Declaración Jurada de ISR — Persona Natural, classifying deductible expenses, advising on Pagos a Cuenta (advance payments), or the solidarity contribution. This skill covers the progressive ISR table, solidarity contribution, alternative minimum tax, capital gains, non-resident withholding, IHSS/RAP social security, filing forms and deadlines. ALWAYS read this skill before touching any Honduras income tax work.
The full rule
The complete, step-by-step rules for Honduras Personal Income Tax (ISR) — Individuals — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Honduras tax skills
Other Honduras computations in the OpenAccountants library.