What is ISR in Honduras?

ISR (Impuesto Sobre la Renta) is Honduras's income tax that applies to individuals and legal entities, administered by the SAR (Servicio de Administración de Rentas).

What are the 2026 ISR brackets in Honduras?

The SAR 2026 progressive table applies 0% up to L 228,324.32 of annual net taxable income, 15% from L 228,324.33 to L 348,154.10, 20% from L 348,154.11 to L 809,660.75, and 25% above that.

How is monthly ISR calculated?

Annual ISR is calculated using progressive brackets, then divided by 12 for the monthly withholding amount.

Who is exempt from ISR in Honduras?

As a salary reference, people earning up to about L 22,360.36 per month do not pay ISR in 2026, considering the annual L 40,000 medical expense deduction.

When is the ISR return filed?

The annual ISR return is filed in the first months of the year following the tax period, according to the SAR calendar.

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