Honduras Tax Tables 2022 - Tax Rates and Thresholds in Honduras
This page contains the tax table information used for the calculation of tax and payroll deductions in Honduras in 2022. These tax tables are used for the tax and payroll calculators published on iCalculator™ HN, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Honduras or would like to add to or suggest amendments to the information herein then please contact us.
2022 Tax Tables [Quick Links]
Related Calculators
- 2022 FlexiTax Calculator
- 2022 Salary Calculator
- 2022 VAT Calculator
- 2022 Reverse VAT Calculator
- 2022 Income Tax Calculator
Honduras Personal Income Tax Tables in 2022
The Income tax rates and personal allowances in Honduras are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Honduras Tax Calculator 2022.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 0% | Income from $ 0.00 | to | $ 172,117.90 |
| 15% | Income from $ 172,117.91 | to | $ 262,449.28 |
| 20% | Income from $ 262,449.29 | to | $ 610,347.17 |
| 25% | Income from $ 610,347.18 | and above | |
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 0% | Income from $ 0.00 | to | $ 172,117.90 |
| 15% | Income from $ 172,117.91 | to | $ 262,449.28 |
| 20% | Income from $ 262,449.29 | to | $ 610,347.17 |
| 25% | Income from $ 610,347.18 | and above | |
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 1.5% | Income from $ 0.00 | to | $ 5,000.00 |
| 2% | Income from $ 5,000.01 | to | $ 10,000.00 |
| 2.5% | Income from $ 10,000.01 | to | $ 20,000.00 |
| 3% | Income from $ 20,000.01 | to | $ 30,000.00 |
| 3.5% | Income from $ 30,000.01 | to | $ 50,000.00 |
| 3.75% | Income from $ 50,000.01 | to | $ 75,000.00 |
| 4% | Income from $ 75,000.01 | to | $ 100,000.00 |
| 5% | Income from $ 100,000.01 | to | $ 150,000.00 |
| 5.25% | Income from $ 150,000.01 | and above | |
In Honduras, social security deductions made by employees are not deductible from their gross income for the purpose of calculating taxable income. This means that the contributions towards social security are taken from the employee's income after the application of income tax. As a result, these social security contributions do not reduce the taxable income of employees in Honduras and do not impact the calculation of their income tax liabilities.
Honduras Social Security and Payroll Deduction Rates in 2022
In Honduras, the social security system is funded through contributions from both employees and employers. This system is designed to provide a range of benefits to the workforce, covering various aspects of social welfare.
| Category | Employee | Employer | Total |
|---|---|---|---|
| Sickness and Maternity | 2.5% | 0% | 2.5% |
| Disability, Old Age, Death | 2.5% | 3.5% | 6% |
| Pension Regimen de Aportaciones Privadas (RAP) | 1.5% | 1.5% | 3% |
| Collective Capitalization pillar | 1.6% | 2.6% | 4.2% |
| Healthcare (IHSS) | 0% | 5% | 5% |
| Labor coverage insurance | 0% | 4% | 4% |
| Category | Employee | Employer | ||
|---|---|---|---|---|
| Min. | Max. | Min. | Max. | |
| Sickness and Maternity | n/a | $ 9,847.70 | n/a | n/a |
| Disability, Old Age, Death | n/a | $ 10,282.37 | n/a | $ 10,282.37 |
| Pension Regimen de Aportaciones Privadas (RAP) | n/a | n/a | n/a | n/a |
| Collective Capitalization pillar | n/a | n/a | n/a | n/a |
| Healthcare (IHSS) | n/a | n/a | n/a | n/a |
| Labor coverage insurance | n/a | n/a | n/a | n/a |
Honduras VAT Rates in 2022
VAT rates for Honduras are reviewed annually, you can use the VAT Calculator to calculate VAT due in Honduras or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
| VAT Rate | VAT Description |
|---|---|
| 15% | Standard Rate |
| 18% | Higher Rate: alcohol; tobacco; fizzy drinks |
Historic Tax Tables supported for Honduras
The following tax tables are supported by iCalculator™ HN as part of the suite of free tax tools we provide for Honduras.
Frequently Asked Questions
How can entrepreneurs estimate the tax impact of withdrawing profits from their company?
Entrepreneurs frequently withdraw income from their businesses in irregular amounts depending on cash flow, investment needs, and profit distribution strategies. These withdrawals may occur several times during the year and can vary significantly in size. By entering each withdrawal into the FlexiTax Calculator, business owners in Honduras can estimate how these payments combine to form total taxable income during the 2026 tax year. This modelling helps entrepreneurs evaluate the tax implications of different withdrawal strategies and plan distributions more effectively.
How does taxation support long-term infrastructure development?
Taxation provides the funding necessary for large-scale infrastructure projects, including transport networks, energy systems, and digital connectivity. These investments are essential for economic growth, improving productivity and supporting long-term development. The allocation of tax revenue to infrastructure reflects government priorities and can significantly influence regional competitiveness and quality of life.
What insight can a salary example of $ 100,000.00 provide for payroll and workforce planning in Honduras?
Higher salary examples provide valuable insight into how payroll systems behave at the upper end of the income scale. A salary of $ 100,000.00 in Honduras demonstrates how income tax deductions, employee social security contributions, and employer payroll obligations combine to shape both take-home pay and total employment cost during the 2026 tax year. Reviewing these scenarios helps organisations forecast the financial impact of senior roles or specialist positions within the workforce. It also allows employees to understand how higher earnings translate into real net income. You can explore the full payroll breakdown here: Employment Cost Example for $ 100,000.00.
Why are year-end bonuses common in many industries?
Year-end bonuses are widely used because they align naturally with organisational performance reviews and financial reporting cycles. Many businesses in Honduras evaluate company performance after the financial year closes, which allows leadership teams to determine whether profit-sharing or performance incentives can be distributed to employees. This approach links employee rewards with the overall success of the organisation. Year-end bonuses can also strengthen employee engagement by recognising the collective effort that contributed to the company’s results during the year. For employees, these payments often represent a significant component of total compensation and can influence financial planning decisions during the 2026 tax year.
How do environmental taxes interact with energy markets and pricing?
Environmental taxes directly affect energy markets by increasing the cost of fossil fuels and incentivising alternative energy sources. This can lead to higher short-term energy prices but also encourages investment in renewable technologies and energy efficiency. Over time, these changes can stabilise energy systems and reduce dependence on volatile global markets. The interaction between taxation and energy pricing is a key factor in shaping both economic and environmental outcomes.
Important Notes
All calculations are provided for guidance only and should not be relied upon as financial, tax, or professional advice. Always verify your results and consult a qualified professional where appropriate.