Honduras Tax Calculator (2026)

Income tax rates and take-home pay for Honduras

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Honduras Income Tax Brackets (2026)

Bracket Income Range Rate
Tax exemptHNL 0 - HNL 228,3240.0%
15% bracketHNL 228,324 - HNL 348,15415.0%
20% bracketHNL 348,154 - HNL 809,66120.0%
25% bracketHNL 809,661+25.0%

Municipal income tax

Bracket Income Range Rate
0–5,000 lempirasHNL 0 - HNL 5,0000.1%
5,001–10,000 lempirasHNL 5,001 - HNL 10,0000.2%
10,001–20,000 lempirasHNL 10,001 - HNL 20,0000.3%
20,001–30,000 lempirasHNL 20,001 - HNL 30,0000.3%
30,001–50,000 lempirasHNL 30,001 - HNL 50,0000.4%
50,001–75,000 lempirasHNL 50,001 - HNL 75,0000.4%
75,001–100,000 lempirasHNL 75,001 - HNL 100,0000.4%
100,001–150,000 lempirasHNL 100,001 - HNL 150,0000.5%
150,001+ lempirasHNL 150,001+0.5%

Sickness and maternity

Bracket Income Range Rate
2.5% sickness and maternityHNL 0+2.5%

Capped at HNL 278 per year

Invalidity, old age, and death

Bracket Income Range Rate
1% invalidity, old age, and deathHNL 0+1.0%

Capped at HNL 113 per year

Minimum tax on gross income

Bracket Income Range Rate
1.5% on gross income ≥ L10 millionHNL 10,000,000+1.5%

Applies when income exceeds HNL 10,000,000

Key Facts

Tax Year

2026

Currency

HNL

Top Rate

25.0%

Brackets

4 brackets

Tax-Free Threshold

HNL 228,324

Social Contributions

2 items

Assumptions

  • · Municipal income tax applies to all employees; rates shown are per 1,000 lempiras of taxable income.
  • · Social security contributions (sickness/maternity 2.5% and invalidity/old age 1%) are capped at stated annual ceilings and are deductible from taxable income.
  • · Social housing fund contribution (1.5%) is now optional; excluded from this model.
  • · INFOP contribution (1%) is employer-only; excluded.
  • · Personal deductions (educational, medical, professional, charitable) are highly individual and excluded; model uses gross income as representative baseline.
  • · The 1.5% minimum tax on gross income over L10 million is modeled as a surcharge when it exceeds progressive income tax.
  • · No personal allowances or universal tax credits apply.

Frequently asked questions

What is the top income tax rate in Honduras?

The highest marginal income tax rate in Honduras is 0.3%. Your effective tax rate will be lower depending on your income level.

How many tax brackets does Honduras have?

Honduras has 4 income tax brackets. Income is taxed in brackets - you only pay the higher rate on income above each threshold, not on your entire income.

How is take-home pay calculated in Honduras?

Take-home pay in Honduras is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.

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