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

Honduras tax rates
Personal income (top)25%Progressive to 25% (plus surcharges). This is a territorial system, so only Honduran-source income is taxed.
Corporate income25%
Capital gains10%
VAT / ISV15%
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 taxNone
Inheritance / estateNone
Property taxMunicipal property tax ~0.35% of value (varies by municipality)
OtherA 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.

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