Honduras Sources and Verification

Source-backed employee estimate for 2026-01-01 to 2026-12-31.

Built from official sources3 official sources, researched 2026-10-20. Not yet professionally verifiedHow we verify

Professional verification

The Honduras calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.

Worked examples, recalculated live

Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.

ExampleExpected take-homeLive resultStatus
HNL 480,000 a yearAge-based personal deduction: Employee under age 65; Annual IHSS and RAP employee deductions: 24000; Annual taxable employment salary before the personal deduction: 456000HNL 424,456.35HNL 424,456.35Matches

Official sources and monitoring

3 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.

SourceResearchedAutomated check
2026 progressive individual income tax tableHonduras Revenue Administration Service2026-10-20Checked automaticallyLast checked 2026-10-23
Individual income tax return guidance and personal deductionsHonduras Revenue Administration Service2026-10-20Site blocks automated checks; reviewed manually
2026 contribution rates and ceilings publication registerHonduran Social Security Institute2026-10-20Site blocks automated checks; reviewed manually

No detected source change is waiting for review.

Rule version

Version HN-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.

Calculation assumptions

  • Resident salaried employee with one employer for the full calendar year.
  • Actual annual employee IHSS and RAP deductions and annual taxable salary are taken from payroll records because contribution ceilings, employer size and remuneration items vary.

Coverage & limitations

Rule version HN-2026-v1 · Tax year 2026. See sources, monitoring and verification status.

  • IHSS and RAP contributions are entered from the employee payslip because their exact bases and ceilings depend on payroll facts and employer coverage.
  • Thirteenth and fourteenth month exemptions, benefits in kind, multiple employers, mixed income and non-resident treatment are not inferred.
  • The result is final annual income tax and may differ from monthly withholding timing.
  • Independent professional verification pending.

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