Taxes for Companies in Honduras (2026): Rates, VAT and Deadlines

This guide summarises the main taxes for companies in Honduras in 2026, using the figures published by the tax authority. Rates change by law or decree, so check with an adviser before you file.

Corporate income tax

Companies pay income tax (ISR) at 25% of net taxable income, plus a 5% solidarity contribution (Aportación Solidaria) on net taxable income above L1,000,000 (SAR).

VAT and indirect taxes

Sales tax (ISV) applies at 15%, and 18% on certain goods and services.

Dividends and withholding tax

Dividends and distributed profits are subject to a 10% withholding by the company.

Payroll taxes

Employers pay social security contributions every month on top of gross salary. Employee income tax is withheld through payroll and paid to the tax authority monthly. If you hire before you have an entity, an employer of record handles payroll for you.

Filing calendar

The annual ISR, net assets and solidarity contribution return is filed from 1 January to 30 April for the previous year. ISV is filed monthly.

Tax ID

RTN (Registro Tributario Nacional), issued by the Servicio de Administración de Rentas (SAR). You need it to invoice, open a bank account and register employees.

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