Honduras Sales Tax Calculator 2026
Last updated: January 2026
The Sales Tax (ISV - Impuesto Sobre Ventas) in Honduras for 2026 has a general rate of 15%, as established by the SAR (Servicio de Administración de Rentas). There is a selective rate of 18% for products like alcoholic beverages, tobacco, and executive-class airline tickets. In 2025, the general rate increased from 12% to 15%. A total of 273 basic basket products are exempt from ISV, as well as medications, educational and health services. To calculate ISV, multiply the base amount by 0.15 (general rate) or 0.18 (selective rate). If the price already includes ISV, divide by 1.15 or 1.18 respectively. Honduras calls its consumption tax ISV, not IVA, although it functions similarly.
FAQ
What is the ISV rate in Honduras in 2026?
The general ISV rate in Honduras is 15%, applicable to most goods and services. There is a selective rate of 18% for alcoholic beverages, tobacco products, and executive-class tickets. Previously the general rate was 12%, but it increased to 15% in 2025.
What products are exempt from ISV in Honduras?
Honduras exempts 273 basic basket products from ISV, including basic grains, meats, dairy, and fruits. Also exempt: medications, educational services, medical services, public transportation, and exports. The complete list is administered by the SAR.
What is the difference between ISV and IVA?
ISV (Impuesto Sobre Ventas) is Honduras's name for its consumption tax. It works the same as IVA: it is charged at each stage of the commercial chain and the final consumer absorbs the cost. The difference is only in name — Honduras uses ISV while most Latin American countries use IVA.
How is ISV calculated on an amount in Honduras?
To calculate ISV, multiply the base amount by 0.15. Example: on L10,000, the ISV is L1,500, total L11,500. For products with the selective 18% rate, multiply by 0.18. If the price already includes 15% ISV, divide by 1.15 to get the pre-tax price.
When is ISV declared in Honduras?
ISV is declared monthly to the SAR within the first 10 business days of the month following the declaration period. Taxpayers must file the sworn declaration and make the tax payment. Small taxpayers may have simplified declaration regimes.