Americas · Tax guide
Honduras
Honduras taxes company profits at 25%, plus a solidarity contribution on larger companies, and charges sales tax (ISV) at 15%. Invoices must be authorised by the tax authority, the Servicio de Administración de Rentas (SAR).
At a glance
- Corporate income tax
- 25%
- Sales tax (ISV)
- 15%
- Withholding on payments abroad
- 25%
Plus solidarity contribution
Higher on alcohol and tobacco
Before treaty relief
Corporate income tax
Companies pay 25%, plus a solidarity contribution on larger profits and a minimum tax on gross income. Quarterly advances are paid, and the annual return is due by 30 April.
Sales tax (ISV)
ISV is 15%, with a higher rate on alcohol, tobacco and some travel. Returns are filed monthly by the 10th, and invoices must be authorised by the SAR (CAI).
Payments abroad
Payments to non-residents carry 25% withholding.
Key dates
- By the 10th of each monthISV return
- QuarterlyIncome tax advances
- 30 AprilAnnual income tax return
Figures and sources
3 figures- Corporate income tax rate25%Under professional review
- Sales tax (ISV) rate15%Under professional review
- Withholding on payments to non-residents25%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Honduras based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Honduras (a Honduran contador) before making compliance decisions.