Honduras VAT / Sales Tax
Detailed vat / sales tax rates and rules for Honduras in 2026.
VAT / Sales TaxHNL
Honduras levies a 15% sales tax (ISV) on most goods and services. A higher rate of 18% applies to alcoholic beverages, tobacco, and certain luxury goods. Basic food items, medicines, and exports are exempt or zero-rated.
Standard Rate
15%
Registration Threshold
All businesses performing taxable activities must register
Reduced Rates
18% — Alcoholic beverages, tobacco, and certain luxury items0% — Basic food items, medicines, educational materials, exports
How Honduras VAT / Sales Tax compares
Honduras’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and North America’s regional average of 10.4%.
Honduras
15%
North America average
10.4%
Global average
13.7%
