Question 1

What is ISR in Honduras?

Accepted Answer

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).

Question 2

What are the ISR brackets in Honduras?

Accepted Answer

The brackets are: 0% up to L 178,800/year, 15% on L 178,801–267,996, 20% on L 267,997–613,920, and 25% on amounts above L 613,920.

Question 3

How is monthly ISR calculated?

Accepted Answer

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

Question 4

Who is exempt from ISR in Honduras?

Accepted Answer

Individuals earning less than L 178,800 annually (approximately L 14,900/month) are exempt from ISR.

Question 5

When is the ISR return filed?

Accepted Answer

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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