Quick overview
| Standard Rate | Reduced Rate | Other Rates |
| 15% | N/A | 18% and exempt |
The local name for VAT in Honduras is Sales tax (ST).
There are basically 2 VAT rates in Honduras:
- Standard VAT rate is 15%
- A higher rate of 18%
Recent developments
For more information about (recent) rate change developments in Honduras, please click HERE.
Standard rate: 15%
This rate applies for all transactions that take place in Honduras, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Other rate (18%)
- Alcoholic beverages
- Cigarettes
- Air transport tickets in executive class, first class, business class or similar standards
Examples of exempt supplies of goods and services
- Basic goods
- Medical services and Pharmaceutical products
- Cleaning fluids and disinfectants
- Agricultural and agroindustrial raw materials
- Poultry species and fish, live namimalsm
- Herbicides, insecticides, pesticides, rodenticides and other anti-rodents
- Transfer of assets in a merger or liquidation
- Personal insurance and reinsurance
- asoline, kerosene and related oil products
- Firewood and coal
- Books and newspapers
- Leather
- Water and electrical services
- Education
- Passenger transport
- Financial services
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on November 2, 2021.
