North & Central America
Honduras tax rates 2026
A territorial system with income tax up to 25%, plus a 5% solidarity surcharge on high incomes and a 15% sales tax.
Territorial
Last verified
The taxes
| Personal income (top) | 25%Progressive to 25% (plus surcharges). This is a territorial system, so only Honduran-source income is taxed. |
|---|---|
| Corporate income | 25% |
| Capital gains | 10% |
| VAT / ISV | 15% |
| Dividends (WHT) | 10% |
| Interest (WHT) | 10% |
| Royalties (WHT) | 25% |
| Social security (employee) | ~4% (IHSS 2.5% + RAP 1.5%) |
| Social security (employer) | ~10.6% (IHSS 7.08% + RAP 2% + INFOP 1.5%) |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Municipal property tax ~0.35% of value (varies by municipality) |
| Other | A 5% solidarity surcharge applies on corporate income over HNL 1M, bringing the effective top corporate rate to ~30%. An 18% ISV applies on tobacco, alcohol and luxury goods. |
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.