Honduras Withholding tax rates
Honduras Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The income tax Honduras levies on Honduran-source gross income of non-resident or non-domiciled persons under Articulo 5 of the Ley del Impuesto Sobre la Renta (Decreto-Ley No. 25 of 1963, as amended) - a schedular list of payment types each with its own rate, collected by withholding at source. Administered by the Servicio de Administracion de Rentas (SAR).
Compare withholding tax rates across all 22 Latin American countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2012-12-04 |
| Official source | Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25, texto consolidado conforme Acuerdo SAR No. 014-2023, Articulo 5: 'Los ingresos brutos obtenidos de fuente hondurena por personas naturales y juridicas no residentes o no domiciliadas en el pais, deben pagar el impuesto de conformidad a los porcentajes que se detallan a continuacion' |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Articulo 5 LISR is a schedular tariff of thirteen numbered payment categories at 10% or 25%; a caller must name the payment type and read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Honduras has almost no double-tax treaties in force, but any applicable agreement could reduce these rates; applying one is a legal determination rather than a lookup, so we serve only the domestic tariff. The tariff applies to GROSS income (ingresos brutos), withheld by the Honduran payer under articulos 50 and 51 LISR. The current rate list dates from Decreto Legislativo No. 182-2012 (La Gaceta 4 December 2012, in force the same date), per the consolidation's footnote of reforms; that is the series effective_from. The consolidated text quoted is the official SAR consolidation (Acuerdo SAR No. 014-2023) as mirror-hosted; operative wording was verified verbatim from that PDF. Anti-avoidance wording in Articulo 5: interest under numeral 7 is respected only when paid to unrelated entities - interest paid to directly or indirectly related parties 'se gravaran como dividendos' (is taxed as a dividend).
Get it programmatically
curl https://latamref.dev/v1/hn/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/hn/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/hn/withholding-taxOther Honduras series: Tasa de Política Monetaria (TPM) · Impuesto Sobre Ventas (ISV) · VAT registration threshold · Salario Mínimo · Días Feriados Nacionales · Inflación Interanual (IPC) · Impuesto Sobre la Renta - Personas Jurídicas · Statutory legal interest (interés legal) · Impuesto Sobre la Renta - Personas Naturales (Tabla Progresiva 2026) · Statutory social-insurance contributions
The same figure elsewhere: Jamaica · Mexico · Nicaragua · Panama · Paraguay · all 22