CENTRAL LAW HONDURAS, hereby informs the Taxpayers that in accordance with the contents of Legislative Decree No. 20-2016 which amended Article 22 of the Income Tax Law, in which it establishes that the progressive scale of payment of income tax to individuals must be adjusted annually, the new progressive table of payment of income tax for individuals for 2024 is as follows:
EXEMPTED BASE INCREASED BY L.10,330.14
TAX PERIOD 2024:
FROM | TO | % |
L.0.01 |
L.209,369.62 | Exempt |
L.209,369.63 | L.319,251.54 | 15% |
L.319,251.55 | L.742,445.49 | 20% |
L.742,445.50 | From now on | 25% |
Exempt monthly income 2024
L 20,780.80
For more information, please contact Claribel Medina De León via email to honduras@central-law.com