Honduras - Other taxes and levies

Honduras - Other taxes and levies

Taxation of international executives


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Social security tax

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

Employer and employee

Contributions are  calculated on a threshold o L. 7,000.00

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 8,882.30 Salary excess of HNL 8,882.30

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. 


© 2017 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.

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