Share with your friends

Honduras - Other taxes and levies

Honduras - Other taxes and levies

Taxation of international executives


Related content

Social security tax

Are there social security/social insurance taxes in Honduras? If so, what are the rates for employers and employees?

Employer and employee


Type of Contribution Employee Rate Employer Rate
Social security    
Welfare Insurance Regime, Collective Capitalization Pillar Colectivo ( Regimen del Seguro de Previsión Social, Pilar de Capitalización Colectivo RSPSPCC)
2.5% 3.5%
Health Care Insurance Regime ( Regimen del Seguro de Atención a la Salud RSAS) 2.5% 5%
Welfare Insurance Regime,  Complementary Individual Account Regime ( Regimen del Seguro de Previsión Social, Pilar Complementario de Cuentas Individuales RSPSPCCI), 1.5% 1.5%
Monthly Maximun Salary For RSPSPCC HNL
Montly Maximun Salary for RSAS HNL
Monthly Minimum Salary For RSPSPCCI Salary excess of HNL 8,910.71 Salary excess of HNL 8,910.71

Sales/VAT tax

Are there sales and/or value-added taxes in Honduras? 

Sales of goods and services are taxed with a 15 percent tax rate.


Other taxes

Are there additional taxes in Honduras that may berelevant to the general assignee? For example, customs tax, excise tax, stamptax, and so on. 


Foreign Financial Assets

Is there a requirement to declare/report offshore assets (e.g., foreign financial accounts, securities) to the country’s fiscal or banking authorities?

© 2020 KPMG Impuesto y Asesoría, S.A., a Honduran corporation and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Connect with us


Want to do business with KPMG?


loading image Request for proposal