Flash News - Update of Progressive Scale ISR Natural Person Fiscal Period 2024

Insights

Buscar: Newsletter Webinars Events

Date Title

Flash News - Update of Progressive Scale ISR Natural Person Fiscal Period 2024

PDF

The Council of Private Enterprise (COHEP) informs the obligated.

Taxpayers who, in accordance with the provisions of Legislative Law No. 20-2026, amended Article 22 of the Income Tax Law, which provides that the progressive payment of income tax to natural persons must be adjusted annually.

Consumer Price Index (CPI), Published by the Central Bank of Honduras (BHC)

The international rate as of December 2023 is 5.19%.

Fiscal Period 2023

OF	UNTIL	%
L 0,01	L 199,039.47	Exempt
L 199,039.48	L 303,499.90	15%
L 303,499.91	L 705,813.76	20%
L 705,813.77	From now on	25%

Base exempt increase in L 10,330.14

Fiscal Period 2024

OF	UNTIL	%
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

The content of this newsletter is merely informative, that´s why it cannot be used under any circumstances as advice on the matter described in it. If you need advice on any of the aspects discussed, our team of professionals will be willing to assist you. contacto@jadelrio.com