HN Value-added tax (VAT) or 	 sales tax Rates Honduras — Value-added tax (VAT) or sales tax

General VAT Rate Other Rates Local Currency
15% 18% Lempira (HNL)

Honduras's general VAT rate is 15%, with other rates including 18% that can apply to certain transactions. The Value-added tax (VAT) or sales tax is administered by the Finance Secretary (http://www.dei.gob.hn) in Tegucigalpa.

Honduras's consumption tax is called the Value-added tax (VAT) or sales tax, locally known as Impuesto sobre Ventas, which was introduced in January 1964.


Honduras VAT rates for 2017

Standard
15%
Other
18% and exempt

Honduras VAT number format

Businesses in Honduras that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Finance Secretary, and will follow a certain format. The VAT number format is National Tax Registry number (RTN).


Honduras VAT return periods

Businesses in Honduras that are required to collect tax from consumers must file regular tax returns with the Finance Secretary in Tegucigalpa. Honduras's VAT return periods are:

Monthly VAT return if taxable turnover exceeds HNL250,000 (approximately USD11,259); separate monthly withholding returns and annual informational return if taxpayer defined in Official Gazette as large or medium-sized taxpayer


Honduras Value-added tax (VAT) or sales tax Thresholds

These are the revenue thresholds at which businesses in Honduras are required to start collecting and remitting tax.

Registration
None
Exemption from VAT filing
Annual taxable turnover below HNL250,000 (approximately USD11,259)

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Honduras are not required to collect taxes from the consumer.


Honduras VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Honduras VAT refund program, more info can be obtained from the Finance Secretary.


HN Value-added tax (VAT) or 	 sales tax Rates Honduras Tax Sources & Citations

  • EN: Honduras Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Honduras's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Honduras tax information on this page is incorrect or out of date.
Citations:
  1. Honduras Finance Secretary (http://www.dei.gob.hn)
  2. Ernst & Young global VAT tax study, Honduras (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/hn-honduras