Honduras — Value-added tax (VAT) or sales tax
|General VAT Rate||Other Rates||Local Currency|
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 2023
- 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.
- 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.
Honduras Tax Sources & Citations
- EN: Honduras Value Added Tax
- RU: НДС
- CN: 增值税
- Honduras Finance Secretary (1)
- Ernst & Young global VAT tax study, Honduras (updated 2023)
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