Honduras: New obligation to submit financial statements with income tax returns, updated withholding tax tables applicable to salaries

A new obligation for all natural and legal persons and a new withholding tax table

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January 14, 2025

The Revenue Administration Service (SAR) on December 27, 2024, published a notice in the official newspaper of the Honduran government (La Gaceta) regarding a new obligation for all natural and legal persons constituted as merchants to submit their financial statements for information purposes with their income tax returns at the end of December 2024.

The SAR on January 6, 2025, also published the new withholding tax table to be used during 2025 to calculate the withholdings applicable to salaries earned by employees. The annual taxable base increased to a total of L 217,493.16 (US$ 8,508.29), without considering allowable deductions, or L 257,493.16 (US$ 10,073.08), considering allowable deductions.

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