ISV Calculator

Sales Tax, ISV

Honduras:  ISV, higher: 18%  ISV: 15%  

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Tax calculator needs two values. You can e.g. fill in tax % and price - and get price before tax as result. Price before tax and price are rounded.

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Honduras
Sales Tax, ISV

ISV, higher18%
The 18% rate applies to imports and sales of beer, aguardiente, compound liquor and other alcoholic beverages, as well as cigarettes. It also applies to domestic and international airline tickets in executive, first, business or similar privileged classes, subject to the statutory exception for persons with disabilities. Other manufactured tobacco products are not covered by this special rate and are taxed at 15%.
ISV15%
The standard ISV rate is 15% of the taxable amount of imports and taxable sales of goods and services. It applies where the transaction is not subject to the 18% rate, zero rating or an exemption. Among other things, telecommunications services and manufactured tobacco products other than cigarettes are subject to 15%. For sales or services to final consumers, ISV is included in the final price.
Past changes:
17 May 2022

The list of essential popular-consumption goods exempt from ISV is expanded to include green coffee, dry parchment coffee, wet parchment coffee and coffee cherries. The measure is subsequently ratified by Decree 59-2022. SAR — Executive Agreement 352-2022 / Decree 59-2022

1 Jan 2014

The standard ISV rate increases from 12% to 15%. The rate on beer, aguardiente, compound liquor, other alcoholic beverages and cigarettes increases from 15% to 18%. Secretariat of Finance — Decree 278-2013

Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the legislation and guidance of Honduras's Revenue Administration Service (SAR). Information last checked 1 Oct 2026. If you find errors in the information, please let us know. Read our editorial principles.

Articles:

VAT rounding: the EU, the UK and other European countries

The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.

Roundings in VAT calculation: Mathematically impossible prices?

There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.

VAT Gap - How much VAT is left uncollected in EU countries?

9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.

In Europe there is VAT - in the US sales tax

In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.

History of taxation

Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.