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Honduras ISR: L30,000 → L1,145.95/mo (3.82%)

Honduras ISR SAR 2026: L30,000 → L1,145.95/mo (3.82%); L50,000 → L5,028.64. Brackets 0%–25% + L40,000 medical deduction.

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Honduras ISR: L30,000 → L1,145.95 per month

Income Tax (ISR) in Honduras is a progressive tax administered by SAR (Servicio de Administración de Rentas). This calculator uses the 2026 annual net taxable income table plus the L 40,000 medical-expense reference deduction.

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Honduras ISR calculator

Verified default example

With gross pay of L 30,000/month:

  • Annual income: L 360,000
  • Net taxable ( − L 40,000): L 320,000
  • 0% band through L 228,324.32: L 0
  • 15% on L 91,675.68: L 13,751.35
  • Monthly ISR = L 1,145.95 · effective 3.82% · annual L 13,751.35

Numeric examples

Monthly incomeMonthly ISRAnnual ISREffective rate
L 22,360.36L 0L 00%
L 30,000L 1,145.95L 13,751.353.82%
L 40,000L 3,028.64L 36,343.657.57%
L 50,000L 5,028.64L 60,343.6510.06%
L 80,000L 11,488.38L 137,860.6114.36%

2026 brackets (annual net taxable income)

BracketAnnual rangeRate
1Up to L 228,324.320%
2L 228,324.33 – L 348,154.1015%
3L 348,154.11 – L 809,660.7520%
4Above L 809,660.7525%

Default L 30,000 breakdown

ItemAmount
Gross monthly incomeL 30,000
Annual incomeL 360,000
Medical deduction referenceL 40,000
Net taxable incomeL 320,000
Tax at 15% bracketL 13,751.35
Monthly ISRL 1,145.95

How the math works

Honduras ISR by brackets
  1. Annual income = Monthly income × 12
  2. Estimated net taxable = Annual income − L 40,000
  3. 0% band: first L 228,324.32 → 0%
  4. 15% band: L 228,324.33 to L 348,154.10 → × 15%
  5. 20% band: L 348,154.11 to L 809,660.75 → × 20%
  6. 25% band: excess above L 809,660.75 → × 25%
  7. Monthly ISR = Annual ISR ÷ 12
Exemption reference

With the L 40,000 medical deduction, pay up to about L 22,360.36/month stays at L 0 ISR (top of the 0% net-taxable band).

Regional comparison

CountryTop rateExemption reference
Guatemala7% (simplified)Regime-dependent
Honduras25%L 228,324.32/year net taxable
El Salvador30%~$6,600/year
Costa Rica25%₡942,000/month

FAQ

With L 30,000 monthly and the L 40,000 medical reference, ISR is L 1,145.95/month (L 13,751.35/year, 3.82% effective).

Individuals and companies with Honduran-source income above the exempt amounts. For salaried workers, the 2026 medical-deduction reference is about L 22,360.36 per month.

This tool subtracts L 40,000 from annual income as a medical-expense reference before SAR brackets. Your real return can differ with documents and other allowed deductions.

L 50,000 → L 5,028.64/month (10.06%). L 80,000 → L 11,488.38/month (14.36%), already into the 25% band.

Yes. Aguinaldo and the 14th-month bonus are additional annual taxable income included in ISR.