Honduras Tax & Investment Guides
16 guides covering Honduran taxation, progressive ISR 10–25% (5 annual brackets), corporate income tax 25% standard (10% small business), ISV 15% standard / 12% reduced / 0% exports, IHSS 2.5% employee + 5% employer, RAP 6% employee + 6% employer, municipal property tax ~0.5%, rental income ISR, crypto taxation, and key investment topics for 2026.
Personal Tax & Residency
Progressive ISR 10–25% across 5 annual brackets, HNL 175,000 exemption, 183-day residency rule, DTTs
Honduras Personal Tax Guide 2026 — ISR 10–25% Progressive, HNL 175,000 Exemption
Honduran personal income tax (ISR). Progressive rates 10%, 15%, 20%, 25% across 5 annual brackets. Tax-free threshold HNL 175,000. Filing requirements for 2026.
Honduras Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Honduran tax residency. 183-day physical presence test, permanent home criterion, source of income rules, double tax treaties with Spain, Mexico, and others.
VAT & Indirect Tax
ISV 15% standard, 12% reduced, 0% exports, registration thresholds, filing requirements
Honduras Tax Filing Guide 2026 — SAR Online Portal, Self-Assessment, Quarterly Instalments, RTN
filing taxes in Honduras. SAR online portal, self-assessment returns, quarterly instalment payments, penalties for late filing, Registro Tributario Nacional (RTN), and compliance deadlines for 2026.
Honduras VAT Guide 2026 — ISV 15% Standard, 12% Reduced, 0% Exports
Honduran value added tax (ISV). Standard rate 15%, reduced rate 12% for certain goods, 0% for exports. Registration thresholds, filing requirements, and exemptions for 2026.
Business & Corporate Tax
CIT 25% standard, 10% small business, company types, cross-border taxation, transfer pricing
Honduras Business Registration Guide 2026 — Registro Mercantil, Company Types, SAR RTN, Permits
registering a business in Honduras. Registro Mercantil, company types (Sociedad Anónima, S. de R.L., Sucursal), SAR RTN registration, business operating permits, timelines, costs, and compliance for 2026.
Honduras Corporate Tax Guide 2026 — CIT 25% Standard, 10% Small Business
Honduran corporate income tax. Standard CIT 25% for companies, reduced 10% rate for small businesses meeting turnover thresholds. Branches, capital allowances, and compliance for 2026.
Honduras Cross-Border Tax Guide 2026 — Transfer Pricing, Thin Cap, DTTs, WHT
Honduran cross-border taxation. Transfer pricing rules, thin capitalisation, double tax treaties, controlled foreign company rules, and withholding tax rates for dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
CGT treatment, dividends and interest taxation, crypto as ordinary income, RAP pension system
Honduras Capital Gains Tax Guide 2026 — CGT as Ordinary Income, No Separate Rate
Honduran capital gains tax. Capital gains are treated as ordinary income and taxed at progressive ISR rates (10–25%) for individuals or 25% for companies. Property gains, share disposals, and exemptions for 2026.
Honduras Crypto Tax Guide 2026 — Taxed as Ordinary Income, SAR Guidance on Digital Assets
Honduran cryptocurrency taxation. Crypto is taxed as ordinary income under ISR. Disposal of digital assets triggers income tax at progressive rates 10–25%. Mining, staking, airdrops, and DeFi income are taxable. Practical guidance for 2026.
Honduras Investment Income Guide 2026 — Dividends, Interest, Capital Gains Taxation
Honduran investment income taxation. Dividends taxed at 10% WHT, interest subject to ISR at progressive rates, capital gains as ordinary income. Treasury bills, bank deposits, and mutual funds for 2026.
Honduras Pension Guide 2026 — RAP Individual Capitalisation, Retirement Age 65/60
Honduran pensions. RAP mandatory individual capitalisation system, 6% employee + 6% employer, private AFP fund managers, retirement age 65 men / 60 women, early and deferred retirement options for 2026.
Property & Wealth Tax
Municipal property tax ~0.5%, rental income ISR, no wealth tax, no inheritance tax
Honduras Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, Gift Tax ISR Treatment
Honduran inheritance and gift tax. Honduras does not impose inheritance tax or estate duty. Gifts are taxed as income of the recipient under ISR at progressive rates. Succession law, wills, probate for 2026.
Honduras Property Tax Guide 2026 — Municipal Tax ~0.5%, Registration, CGT
Honduran property tax. Municipal property tax approximately 0.5% of assessed value, property registration fees, capital gains on property, and compliance for 2026.
Honduras Rental Income Guide 2026 — ISR on Rental Income, Deductions, Withholding
Honduran rental income taxation. Rental income is included in ordinary ISR and taxed at progressive rates 10–25%. Allowable deductions for expenses, withholding requirements, and compliance for 2026.
Honduras Wealth Tax Guide 2026 — No Annual Wealth Tax, Municipal Property Tax as Proxy
Honduran wealth tax. Honduras does not impose an annual net wealth tax. Municipal property tax at ~0.5% serves as a proxy wealth tax on real estate. No net worth tax, no wealth-based levies for 2026.
Employment & Social Security
IHSS 2.5% employee + 5% employer, RAP 6% employee + 6% employer, pension system
Honduras Calculators (6)
Free calculators for Honduran salary, tax, and personal finance.
Honduras Salary
Net pay after ISR 10–25%, IHSS 2.5%, RAP 6%.
Honduras VAT
ISV 15% standard, 12% reduced rate calculator.
Honduras Corporate Tax
CIT 25% standard, 10% small business.
Honduras Property Tax
Municipal property tax ~0.5%.
Honduras Social Insurance
IHSS 2.5%+5%, RAP 6%+6% contributions.
Honduras Income Tax
ISR 10–25% bracket calculator.