DoubleTaxationTaxes on salary: Honduras preliminary data
How much income tax and social contributions are paid on a salary in Honduras, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | HNL 1,854,757 ≈ €60,000 |
|---|---|
| Income tax | HNL 371,550 ≈ €12,019 |
| Employee contributions | HNL 13,310 ≈ €431 |
| Take-home pay | HNL 1,469,897 ≈ €47,550 |
| Employer contributions and payroll taxes | HNL 40,711 ≈ €1,317 |
| Employer's labour cost | HNL 1,895,468 ≈ €61,317 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 HNL 927,378 | €60,000 HNL 1,854,757 | €120,000 HNL 3,709,514 |
|---|---|---|---|
| Sole proprietor | HNL 116,521 14.0 % | HNL 325,181 19.5 % | HNL 742,501 22.2 % |
| Company | HNL 271,258 32.5 % | HNL 572,634 34.3 % | HNL 1,190,268 35.7 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Honduras yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 30.912614 HNL (Banco Central de Honduras — tipo de cambio de referencia (TCR), 31 Dec 2025 (weekly executive summary); 2 Jan 2026 value not retrievable, 31/12/2025) ↗
Sources
- SAR / La Gaceta No. 37,051 — Acuerdo on 2026 progressive income tax table (published by Tribunal Superior de Cuentas)
- SAR / La Gaceta No. 36,735 — Acuerdo SAR-07-2025 (2025 table, for comparison)
- La Gaceta No. 36,545 — Decreto 48-2024, Ley para la Regulación de las Aportaciones y Cotizaciones del IHSS (IVM rates, ceilings 2024-2025)
- RAP — Comunicado techos y porcentajes 2025
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.