Taxes & Law
SAR: 15%/18% sales tax (ISV), individual ISR (2026 table) and the territorial principle — with sources.
Updated: November 2026
Tax system – overview
- Authority: SAR.
- Territorial principle: generally only Honduran-source income.
- Tourists without local income usually file no ongoing ISR return.
- Double tax: depends on home country.
Sales tax (ISV)
Per SAR guidance and the ISV Law: general rate 15%. 18% on import/sale of beer, spirits and other alcoholic beverages, and cigarettes; also certain air tickets (e.g. 18%). Exports 0%.
Individual ISR 2026
Per Agreement SAR-01-2026:
Individual ISR 2026 (SAR-01-2026)
| Rate | from (HNL) | to (HNL) |
|---|---|---|
| exempt | 0.01 | 228,324.32 |
| 15% | 228,324.33 | 348,154.10 |
| 20% | 348,154.11 | 809,660.75 |
| 25% | 809,660.76 | — |
- Rates apply by bracket.
- Personal deductions (e.g. medical/education ~L40,000) — SAR.
- Non-residents: withholding on Honduran-source income.
Practice for newcomers
- Tourist status ≠ tax residence ≠ work permit.
- With local work/business: clarify RTN and SAR registration.
- ISV in daily life; ISR only with taxable status/income.
Sources
- SAR – Impuesto Sobre Ventas (ISV)
- SAR – Acuerdo SAR-01-2026 (tabla ISR personas)
- SAR – Generalidades ISV (PDF, tasas 15%/18%)
Disclaimer: This page is for general guidance only and is not legal, tax or immigration advice. Rules and prices change — verify with official sources.