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.
Jump to the tool
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 income | Monthly ISR | Annual ISR | Effective rate |
|---|---|---|---|
| L 22,360.36 | L 0 | L 0 | 0% |
| L 30,000 | L 1,145.95 | L 13,751.35 | 3.82% |
| L 40,000 | L 3,028.64 | L 36,343.65 | 7.57% |
| L 50,000 | L 5,028.64 | L 60,343.65 | 10.06% |
| L 80,000 | L 11,488.38 | L 137,860.61 | 14.36% |
2026 brackets (annual net taxable income)
| Bracket | Annual range | Rate |
|---|---|---|
| 1 | Up to L 228,324.32 | 0% |
| 2 | L 228,324.33 – L 348,154.10 | 15% |
| 3 | L 348,154.11 – L 809,660.75 | 20% |
| 4 | Above L 809,660.75 | 25% |
Default L 30,000 breakdown
| Item | Amount |
|---|---|
| Gross monthly income | L 30,000 |
| Annual income | L 360,000 |
| Medical deduction reference | L 40,000 |
| Net taxable income | L 320,000 |
| Tax at 15% bracket | L 13,751.35 |
| Monthly ISR | L 1,145.95 |
How the math works
- Annual income = Monthly income × 12
- Estimated net taxable = Annual income − L 40,000
- 0% band: first L 228,324.32 → 0%
- 15% band: L 228,324.33 to L 348,154.10 → × 15%
- 20% band: L 348,154.11 to L 809,660.75 → × 20%
- 25% band: excess above L 809,660.75 → × 25%
- Monthly ISR = Annual ISR ÷ 12
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
| Country | Top rate | Exemption reference |
|---|---|---|
| Guatemala | 7% (simplified) | Regime-dependent |
| Honduras | 25% | L 228,324.32/year net taxable |
| El Salvador | 30% | ~$6,600/year |
| Costa Rica | 25% | ₡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.