The Honduras revenue administration (SAR) has announced the progressive individual income tax brackets and rates with effect from 1 January 2022:

• up to HNL 181,274.56 - 0%
• HNL 181,274.57 up to 276,411.57 - 15%
• HNL 276,411.58 up to 642,817.63 - 20%
• HNL 642,817.64 and over - 25%

In addition to the brackets/rates, the monthly salary exemption has been set at HNL 18,439.55 for 2022.