Honduras Personal Income Tax
Detailed personal income tax rates and rules for Honduras in 2026.
Income TaxHNL
Honduras imposes a progressive personal income tax with four brackets. The first bracket is exempt (up to approximately HNL 182,848 annually). Rates are 15%, 20%, and 25% on higher income. Residents are taxed on worldwide income. Employment income is subject to monthly withholding.
| Income Range (HNL) | Tax Rate |
|---|---|
| L 0 – L 183K | 0% |
| L 183K – L 279K | 15% |
| L 279K – L 650K | 20% |
| L 650K+ | 25% |
Filing Deadline
April 30
Residency Rule
Honduras considers individuals as tax residents if they are domiciled in Honduras or present for more than 90 consecutive days. Residents are taxed on worldwide income.
How Honduras Income Tax compares
Honduras’s top personal income tax rate of 25% is the 118th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and North America’s regional average of 24.4%.
Honduras
25%
North America average
24.4%
Global average
27.7%
