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HN Tax 2022

Honduras Tax Tables 2022 - Tax Rates and Thresholds in Honduras

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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.

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.

Honduras Residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from $ 0.000.00to $ 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
Honduras Non-residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from $ 0.000.00to $ 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
Honduras Municipal Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
1.5%Income from $ 0.000.00to $ 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.

Honduras Social Security in 2022: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Sickness and Maternity2.5%0%2.5%
Disability, Old Age, Death2.5%3.5%6%
Pension Regimen de Aportaciones Privadas (RAP)1.5%1.5%3%
Collective Capitalization pillar1.6%2.6%4.2%
Healthcare (IHSS)%5%5%
Labor coverage insurance%4%4%
Honduras Social Security and Payroll Deduction in 2022: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Sickness and Maternityn/a$ 9,847.70n/an/a
Disability, Old Age, Deathn/a$ 10,282.37n/a$ 10,282.37
Pension Regimen de Aportaciones Privadas (RAP)n/an/an/an/a
Collective Capitalization pillarn/an/an/an/a
Healthcare (IHSS)n/an/an/an/a
Labor coverage insurancen/an/an/an/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.

Honduras VAT Rates
VAT RateVAT 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.