Honduras tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Honduras tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
What the calculator needs for Honduras
PIT component qualified for the sourced 2026 table only; 2027/current-year law is unverified, with no statutory expiry asserted; current IHSS/RAP ceilings remain unverified. Gross-to-net employee calculations are unavailable; an explicit assessed-net-only calculation excludes payroll contributions.
Not computed means unavailable, not zero tax: the engine cannot state that rate yet.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Honduras | 25%* | 10%† | 10%† | 10%† | 25%† | 10% |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Honduras profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Honduras?
Provisionally 25%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 25% above HNL 809,660.76.
How are capital gains taxed in Honduras?
The top rate on a long-term capital gain is 10%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Honduras?
The top rate is 10% on dividends and 10% on interest. Rental income is taxed at up to 25%.
How is crypto taxed in Honduras?
Honduras taxes a gain on crypto assets as a capital gain, at up to 10%.
Does Honduras tax foreign income?
Generally no. Honduras taxes income from sources in Honduras. Income from abroad is generally outside the tax, with exceptions.
Does Honduras have a wealth tax?
No. Honduras has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Honduras have an exit tax for individuals?
No. In our model Honduras does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Honduras?
The Honduras day test (Current law uses lived residence and domicile, not a fixed day count): current law asks whether you live there and are more than a transient visitor. Domicile, intent to stay, immigration status and actual circumstances need individual review.
Residence decides whether Honduras taxes you on these rates. See the Honduras day-count test and count your own days.
Sources
The Honduras profile cites 7 sources for these rules, 6 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Acuerdo SAR-07-2025, Primero–Tercero · official, retrieved 2026-11-03
- Acuerdo SAR-01-2026 · official, retrieved 2026-11-03
- SAR02-2026 official notice, annual taxable income table · official, retrieved 2026-11-03
- Decreto 48-2024 arts.1,2,4 · official, retrieved 2026-11-03
- Comunicado C-001/2025, paragraph 2 · official, retrieved 2026-11-03
- Ley del Impuesto Sobre la Renta, consolidated through SAR-07-2025 · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Honduras individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Honduras with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Honduras side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Nicaragua, Panama, Peru, Paraguay, Suriname, El Salvador.