Honduras Salary Calculator 2026 - ISR + IHSS + RAP
Free Honduras salary calculator (2026): estimate take-home pay for employees and the self-employed. ISR 15/20/25% (SAR 2026 table) with the HNL 40,000 medical deduction, plus IHSS and RAP. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Honduras (2026)
Educational model - not a SAR assessment, not a tax return, not tax advice. Currency HNL (Lempira).
Employee (ISR + IHSS + RAP)
- ISR progressive annual brackets on net taxable income (SAR table for 2026, published 7 January 2026): exempt up to HNL 228,324.32; 15% to 388,154.16; 20% to 849,660.72; 25% above.
- Net taxable income = gross - IHSS - RAP - the HNL 40,000/year flat medical/education deduction (no receipts required).
- IHSS employee: EM (health) 2.5% + IVM (pension) 2.5%, each capped at the 2026 unified monthly ceiling HNL 11,903.13 (max employee IHSS 595.16).
- RAP employee: 1.5% on the portion of salary above HNL 11,903.13 (not the full salary).
- Out of scope: the 13th/14th-month (aguinaldo/catorceavo) exempt up to ten minimum wages, and the employer-only 4% Fondo de Reserva Laboral.
Sources: Servicio de Administracion de Rentas (SAR), PwC - Honduras individual taxes.
Self-employed (persona natural)
- Self-employed individuals use the same ISR progressive annual brackets (SAR 2026) on net income (gross receipts minus allowable expenses), less the HNL 40,000/year flat medical/education deduction.
- IHSS and RAP are voluntary for the self-employed (no mandatory deduction).