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HN: Increase in the base exempt from Income Tax

January, 2019

The structure of the progressive scale chart for the calculation of Income Tax for the year 2019 had an increase of 4.22%, in accordance with the inflation observed by the Central Bank of Honduras (BCH).


To the above amount L. 40,000.00 of medical expenses are added, as allowed by the legislation, for purposes of calculating the retention of employees. This means that people with a monthly income of L.16,582.92 are exempt from the payment of Income Tax.

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