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.
You can also choose the tax % by clicking the percentage in the table below.
Honduras | |
| ISV, higher | 18% 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%. |
| ISV | 15% 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. |
| zero rate with input tax credit / refund | 0% Exports of goods and services, including exports under special export and export-promotion regimes, are taxed at the zero rate. Subject to the statutory requirements, the law provides a right to credit or refund ISV paid on inputs and services incorporated or used in the production of exported goods where the producer is also the exporter. The Exempt Purchase Order mechanism may also be available for specified purchases made for exporters. |
| ISV exemptions | ISV exemptions, subject to their statutory conditions, include essential popular-consumption goods listed in Annex I; pharmaceuticals for human use; gasoline, diesel, bunker C, kerosene, LPG, Av-jet and specified petroleum products; books, newspapers and certain publications; school supplies; specified agricultural inputs and equipment; and various other goods expressly listed by law. Exempt services include specified electricity, drinking water and sewerage services, construction, professional fees earned by individuals, education, hospital and medical services, land passenger transport, banking and financial services, personal insurance and reinsurance. Commercial premises are also exempt where monthly rent does not exceed L5,000, and residential rentals are exempt except for hotels, motels and lodging establishments. Input ISV attributable to exempt transactions does not carry a general credit entitlement. |
| transactions not subject to ISV | Used goods and merchandise are subject to ISV when imported, and that tax forms part of the cost of the goods. When those used goods are subsequently sold in the domestic market, the ISV Act provides that they are not taxed again. This is a specific rule for used goods, not a reduced rate or margin scheme. |
| ISV withholding | Honduras uses ISV withholding mechanisms rather than a general reverse-charge system of the type used in some other VAT systems. Among other cases, ISV is withheld on government purchases of goods and services. Taxpayers classified as Large Taxpayers have been designated as ISV withholding agents for specified services, including freight transport, cleaning and fumigation, printing and screen printing, investigation and security, and rental of commercial premises, machinery or equipment. ISV withholding rules also apply to payments made through credit or debit cards. |
| second-hand goods: no margin scheme | The ISV Act does not provide a general margin-taxation scheme for resales of second-hand goods. Used goods and merchandise are subject to ISV when imported, with the tax forming part of their cost; when subsequently sold in the domestic market, they are not subject to ISV again. Tax is therefore not calculated on the difference between the purchase and selling prices, and the general margin calculator is not applicable to Honduras. |
| Simplified Regime and other rules | Simplified Regime Individuals or legal entities with only one business establishment and annual taxable sales not exceeding L250,000 may use the Simplified ISV Regime. They are not responsible for collecting ISV and do not file the monthly ISV return; instead, they file an Annual Sales Return by 31 January of the following fiscal year. If any qualifying condition ceases to be met, the ordinary ISV rules apply. Input tax credit Under the ordinary regime, ISV is determined as the difference between output tax and input tax credit. ISV paid on imports, purchases and services connected with taxable operations and on specified fixed assets is generally creditable. Input ISV attributable exclusively to exempt operations is not creditable; common input tax relating to both taxable and exempt transactions is apportioned. |
| Past changes: | |
| 6 Feb 2026 | Decree 2-2026 extends the tax benefits and incentives of the Temporary Import Regime (RIT) for five fiscal periods for the beneficiaries covered by the measure. SAR — Decree 2-2026 |
| 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.
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.
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.