The Honduras Revenue Administration (SAR) has published SAR Notice 01-2025, which provides the individual income tax brackets and rates for 2025 as follows:
- HNL 0.01 to 217,493.16 - Exempt
- HNL 217,493.17 to 331,638.50 - 15%
- HNL 331,638.51 to 771,252.38 - 20%
- HNL 771,252.39 and above - 25%
It is also noted that the net income brackets do not include the deduction of HNL 40,000 for medical expenses.