Hn Tax Overview

---
name: hn-tax-overview
description: "Source-cited draft: tax overview for Honduras (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/hn-tax-overview"
  jurisdiction: "HN"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Honduras Tax Overview

## Honduras tax system at a glance

- **Tax system basis** — Honduras taxes income on a territorial basis: residents and non-residents are taxed only on Honduran-source income. The tax authority is the Servicio de Administracion de Rentas (SAR), the currency is the Honduran lempira (HNL/L), and the tax year is the calendar year.
- **Tax year** — Calendar year (1 January to 31 December)  _(Ley del Impuesto sobre la Renta (Income Tax Law))_
- **Currency** — Honduran lempira (HNL / L)  _(Banco Central de Honduras)_
- **Tax authority** — Servicio de Administracion de Rentas (SAR)  _(Servicio de Administracion de Rentas (SAR) - https://www.sar.gob.hn)_
- **Basis of taxation** — Territorial - residents and non-residents are taxed only on Honduran-source income  _(Ley del Impuesto sobre la Renta (Income Tax Law) - https://taxsummaries.pwc.com/honduras)_
- **Top personal income tax rate** — 25% percent  _(Ley del Impuesto sobre la Renta (Income Tax Law) - https://taxsummaries.pwc.com/honduras/individual/taxes-on-personal-income)_
- **Standard corporate income tax rate** — 25% percent  _(Ley del Impuesto sobre la Renta (Income Tax Law) - https://taxsummaries.pwc.com/honduras/corporate/taxes-on-corporate-income)_
- **Solidarity contribution (aportacion solidaria)** — 5% surcharge on corporate taxable income exceeding HNL 1,000,000 (effective top corporate rate of 30%)  _(Ley del Impuesto sobre la Renta (Income Tax Law) - https://taxsummaries.pwc.com/honduras/corporate/taxes-on-corporate-income)_
- **VAT/GST** — Yes - a sales tax (Impuesto sobre Ventas, ISV) applies at a standard rate of 15% percent  _(Ley del Impuesto sobre Ventas (Sales Tax Law) - https://taxsummaries.pwc.com/honduras/corporate/other-taxes)_
- **Annual income tax return deadline** — 30 April following the close of the tax year ((approx - confirm))  _(Ley del Impuesto sobre la Renta (Income Tax Law))_
- **Double tax treaties** — Honduras has not signed comprehensive bilateral double tax treaties (DTTs); it maintains tax information exchange agreements with the US and certain Central American states  _(PwC Worldwide Tax Summaries - Honduras - https://taxsummaries.pwc.com/honduras/corporate/withholding-taxes)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `hn-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/hn-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.