Honduras Net Salary Calculator 2026
Last updated: January 2026
Net salary in Honduras for 2026 is calculated by deducting mandatory contributions and ISR from gross salary. Employee deductions include: IHSS 5% (capped at L11,903 monthly salary), RAP 1.5%, and ISR (progressive rates of 15%, 20%, 25% after L268,324 annual exemption). The employer contributes IHSS 5% + INFOP 1% + RAP 1.5% = 7.5%. Medical expenses up to L40,000 annually are ISR-deductible. Honduras minimum wages vary by sector and company size, ranging from L7,408.44 to L13,167.18 monthly. With a gross salary of L20,000 monthly, employee deductions are approximately: IHSS L595 (capped), RAP L300, ISR L0 (below exemption), for a net salary of about L19,105.
FAQ
How much is deducted for IHSS in Honduras?
The employee's IHSS contribution is 5% of salary, with a ceiling of L11,903 monthly. This means the maximum employee IHSS deduction is L595.15/month regardless of salary. The employer also contributes 5% of salary to the IHSS.
What is the RAP contribution in Honduras?
RAP (Régimen de Aportaciones Privadas) is a mandatory retirement savings of 1.5% from the employee plus 1.5% from the employer. On a L20,000 salary, the employee's RAP deduction is L300/month. RAP funds are invested and returned upon retirement or termination.
What is the minimum wage in Honduras 2026?
Honduras minimum wages vary by sector and company size (1-10, 11-50, 51-150, 151+ employees). Ranges go from L7,408.44/month (agriculture, 1-10 employees) to L13,167.18/month (financial services, 151+ employees). The sector and company size determine the applicable rate.
Can I deduct medical expenses from ISR in Honduras?
Yes. Honduras allows deducting medical expenses up to L40,000 annually from ISR. This includes doctor visits, hospital costs, medications, and dental care for the taxpayer and dependents. Receipts must be kept for verification by the SAR.
How much does the employer pay in Honduras besides salary?
Employer contributions in Honduras total 7.5% of salary: IHSS 5% (health, disability, old age), INFOP 1% (professional training), and RAP 1.5% (private retirement). On a L20,000 salary, the employer pays L1,500 in additional contributions.