The Honduras revenue administration (SAR) has announced that the progressive individual income tax brackets and rates are as follows for 2019:

• Up to HNL 158,995.06 – 0%
• HNL 158,995.07 up to 242,439.28 -15%
• HNL 242,439.29 up to 563,812.30 – 20%
• HNL 563,812.31 and over – 25%

The brackets and rates are effective from 1 January 2019.