Honduras published Agreement No. SAR-07-2024 in the Official Gazette on 12 February 2024, which sets the individual income tax brackets and rates for 2024 as follows:

• HNL 0.01 to 209,369.62 - Exempt
• HNL 209,369.63 to 319,251.54 - 15%
• HNL 319,251.55 to 742,445.49 - 20%
• HNL 742,445.50 and above - 25%

Agreement Number SAR-07-2024 is effective from 1 January 2024.

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