The Honduras Revenue Administration (SAR) has published SAR Notice 02-2026, which provides the individual income tax brackets and rates for 2026 as follows:
- HNL 0.01 to 228,324.32 - Exempt
- HNL 228,324.33 to 348,154.10 - 15%
- HNL 348,154.11 to 809,660.75 - 20%
- HNL 809,660.76 and above - 25%
It is also noted that the net income brackets do not include the deduction of HNL 40,000 for medical expenses.