Honduras capital gains tax calculator
Honduras taxes capital gains at a single 10% on the transaction value less documented improvements and legalisation expenses, for residents and nonresidents alike; the purchase price and sale costs are not deductible. A sale of immovable property separately owes the 1.5% impuesto sobre tradicion de bienes inmuebles on the higher of the sale value and the market or cadastral value, and your habitual dwelling is excluded from the 10% with no holding period.
Work out the tax on a share, crypto, property or other disposal from your dates, sale values and improvements. Enter sales by hand or import your broker CSVs, and the calculator splits multi-parcel sales under FIFO, nets same-year losses once, charges the 1.5% property transfer tax on the floored transfer value even when the sale makes a loss, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the SAR’s consolidated Ley de Eficiencia en los Ingresos y el Gasto Publico (article 146) and the sources each record cites.
Current rules
The rates behind the number
The capital gains rate and the immovable-property transfer tax by year
| Tax year | Capital gains (the charge) | Immovable property | Shares and securities | Habitual dwelling |
|---|---|---|---|---|
| 2021 | 10% | 10% on the transfer value less improvements and legalisation expenses + 1.5% on the transfer value | 10%, no transfer tax | Excluded from the 10% |
| 2022 | 10% | 10% on the transfer value less improvements and legalisation expenses + 1.5% on the transfer value | 10%, no transfer tax | Excluded from the 10% |
| 2023 | 10% | 10% on the transfer value less improvements and legalisation expenses + 1.5% on the transfer value | 10%, no transfer tax | Excluded from the 10% |
| 2024 | 10% | 10% on the transfer value less improvements and legalisation expenses + 1.5% on the transfer value | 10%, no transfer tax | Excluded from the 10% |
| 2025 | 10% | 10% on the transfer value less improvements and legalisation expenses + 1.5% on the transfer value | 10%, no transfer tax | Excluded from the 10% |
| 2026 | 10% | 10% on the transfer value less improvements and legalisation expenses + 1.5% on the transfer value | 10%, no transfer tax | Excluded from the 10% |
| 2027 (planning) | 10% | 10% on the transfer value less improvements and legalisation expenses + 1.5% on the transfer value | 10%, no transfer tax | Excluded from the 10% |
Rules and exemptions
| Rule | Value |
|---|---|
| Capital gains tax and its base | 10%, a single rate for residents and nonresidents outside the progressive income-tax scale, on the transaction value (floored at market value) less documented improvements and legalisation expenses; the purchase price and sale costs are not deductible (article 146 of Decreto 113-2011; SAR code 119) |
| Shares, stakes and other securities | 10% on the same statutory base, the general goods-or-rights reading rather than a separately verified listed-securities rule; no separate transfer tax on the transfer |
| Immovable property transfer tax (tradicion de bienes inmuebles) | 1.5% of the transfer value, on the higher of market or cadastral value (enter the reference on the sale row; blank means the declared value), owed by the seller within the third day from the deed; final, not creditable against the 10% |
| Immovable property sold below its purchase price | The 10% still rides the transfer value less improvements, because the purchase price is not deductible; the 1.5% transfer tax is owed regardless |
| Your habitual dwelling | Gains and losses excluded from the 10%; no holding period, value cap or reinvestment condition. The 1.5% transfer tax still applies |
| Losses | Same-year capital losses offset same-year capital gains, and gambling or personal-consumption losses are excluded; no provision carrying a loss forward was located, so the calculator treats an unused loss as lapsed (its reading, not an express statutory sentence) |
| Nonresident sellers | Unresolved official conflict: article 146 of Decreto 113-2011 and PwC state the buyer withholds 4% of the transfer value on account within 10 calendar days, while the current SAR code 119 guide states 2%. |
| Credits on the declaration | The SAR code 119 form's credits (payments for the period, prior-period excess, compensations, assignments, other credits) are not modelled; the calculator's figure is before credits |
| Filing | Each transaction paid within 10 business days of the agreed value; annual declaration due 30 April of the following year |
| Crypto | No crypto-specific rule was found; this calculator applies the general goods-or-rights reading at 10% as a provisional reading |
Source records retrieved 2026-09-19; each table links back to the authority page above. Crypto has no sourced Honduran rule, so the calculator applies the general goods-or-rights reading at 10% as provisional.
Questions
Honduras capital gains questions
How much is capital gains tax in Honduras?
A single 10% rate applies to the gain from transferring goods or rights, whether you are resident or not, and it is charged outside the progressive income-tax scale (Ley del Impuesto Sobre la Renta, Decreto 25, article 10; Ley de Eficiencia en los Ingresos y el Gasto Publico, Decreto 113-2011, article 146). The base is the value agreed by the parties provided it is not below market value, less documented improvements and legalisation expenses; the purchase price and sale costs are not deductible, so the taxed figure is not the economic profit.
What is the 1.5% property transfer tax?
The impuesto sobre tradicion de bienes inmuebles charges 1.5% of the transfer value of immovable property, on the higher of market or cadastral value (the declared value where no cadastral value exists). The seller (the transferor) owes it and pays within the third day from the authorisation of the deed. It is a separate final tax on the transfer value, so a property sale made at a loss still owes it, and no provision credits it against the 10% capital gains tax. This calculator floors each sale's base at the market or cadastral value you enter on the sale row (SAR declaration code 152).
Do Honduran capital losses carry forward?
No. Article 146 of Decreto 113-2011 offsets capital losses against capital gains of the same tax year only, and no provision carrying an unused loss into another year was located, so this calculator treats the excess as lapsed; that no-carry reading is the calculator's, not an express statutory sentence. Losses from gambling and from personal consumption are excluded from the pool altogether.
How much is capital gains tax in Honduras?
Honduras taxes capital gains at a single rate of 10% of the gain (Ley del Impuesto Sobre la Renta, Decreto 25 de 1963, article 10 as reformed by article 6 of Decreto 278-2013; Ley de Eficiencia en los Ingresos y el Gasto Publico, Decreto 113-2011, article 146). The rate applies to persons natural or juridical, domiciled in Honduras or not, and is not subject to the progressive scale of article 22 of the income tax law. No annual change to the 10% was found for the years 2021 to 2027, so every record in this span carries the same rate. Source: https://www.sar.gob.hn/download/texto-actualizado-ley-de-eficiencia-en-los-ingresos-y-el-gasto-publico-decreto-no-113-2011-segun-decretos-261-2011-278-2013-124-2013-170-2016-y-7-2017-y-sentencia-de-inconstitucionalidad/?wpdmdl=11680
Who pays capital gains tax in Honduras?
The capital-gains concept covers the transfer, assignment, sale or other negotiation of goods or rights by persons whose habitual business is not dealing in those goods or rights (Decreto 113-2011 article 146). Shares, stakes and other securities are goods or rights within that concept, so a non-habitual securities disposal pays the same 10%; that treatment is the calculator's general-law reading of the goods-or-rights rule, not a separately verified listed-securities rule, and no listed-market exemption, venue rule or securities-specific rate was located in the primary sources (the SAR code 119 guide simply carries a titulos valores return category). A person who deals habitually is taxed on business income instead, which this calculator does not compute.
How is the taxable gain worked out?
Base of the 10% charge: the value agreed by the parties, provided it is not lower than market value, less documented improvements and legalisation expenses only (Decreto 113-2011 article 146; the SAR capital-gains declaration guide, code 119, repeats the rule). Neither source authorises deducting the purchase price, purchase costs or generic sale costs, so the calculator does not deduct them: it takes the sale value, floored at the market or cadastral reference value entered on the property row, and subtracts the improvements and legalisation expenses entered on the row. Honduras taxes the transfer value, not the economic gain, so the taxed figure can exceed the profit measured against the purchase price. Sources: https://www.sar.gob.hn/download/texto-actualizado-ley-de-eficiencia-en-los-ingresos-y-el-gasto-publico-decreto-no-113-2011-segun-decretos-261-2011-278-2013-124-2013-170-2016-y-7-2017-y-sentencia-de-inconstitucionalidad/?wpdmdl=11680 and https://www.sar.gob.hn/download/ayuda-contribucion-por-excedente-de-operaciones-instituciones-educativas-codigo-107-2/?refresh=6aa37c046cb8b1789768967&wpdmdl=22531.
How do capital losses work?
Losses: capital losses arising in a tax year are offset against capital gains of the same tax year, and losses from gambling and from personal consumption are excluded from the capital-loss pool (Decreto 113-2011 article 146). No provision carrying an unused capital loss forward to another year was located in article 146 or the current SAR code 119 guide; the no-carryforward treatment is this calculator's reading of that silence, so an unused loss is shown as lapsing. This calculator nets losses only within the year and shows no brought-forward figure. Source: https://www.sar.gob.hn/download/texto-actualizado-ley-de-eficiencia-en-los-ingresos-y-el-gasto-publico-decreto-no-113-2011-segun-decretos-261-2011-278-2013-124-2013-170-2016-y-7-2017-y-sentencia-de-inconstitucionalidad/?wpdmdl=11680.
Is my home exempt from capital gains tax?
Habitual dwelling: gains or losses from disposing of the taxpayer's habitual dwelling are not considered capital gains or losses at all (Decreto 113-2011 article 146). The provision states no minimum ownership period, no value cap and no reinvestment condition, so the calculator turns this exclusion purely on the per-sale habitual-dwelling flag and applies no holding-period test. The 1.5% immovable-property transfer tax still applies to that sale.
What is the 1.5% property transfer tax?
Immovable property transfer tax (impuesto sobre tradicion de bienes inmuebles): onerous transfers of immovable property pay 1.5% of the transaction value, charged on the higher of market value or cadastral value, or on the declared value where no cadastral value exists. The transferor (seller) owes the tax and pays it within the third day counted from the authorisation of the deed, and the contract is then exempt from other taxes and the registration fee (SAR declaration guidance, code 152; the tax comes from Decreto 76 of 8 April 1957 as reformed, with the reference value under Decreto 82-2004 article 140). Source: https://www.sar.gob.hn/wp-content/uploads/2024/10/AYUDA-DECLARACION-IMPUESTO-SOBRE-TRADICION-DE-BIENES-INMUEBLES-CODIGO-152.pdf The calculator floors each property sale's 1.5% base at the market or cadastral reference value entered on the sale row; a blank reference means the declared sale value is used, which is correct where no cadastral value exists.
Does the transfer tax apply to shares and securities?
Scope of the transfer tax: the impuesto sobre tradicion de bienes inmuebles is charged on immovable property only. Transfers of shares, stakes and other securities pay the 10% capital-gains tax and carry no separate transfer tax. A sale of immovable property made at a loss still owes the 1.5%, because the charge rides the transfer value and not the gain.
Can the transfer tax be credited against the 10%?
It is a separate final tax: the 1.5% transfer tax substitutes for other taxes and the registration fee on the transfer, and no provision of the capital-gains rule allows it to be credited against the 10% capital-gains tax (Decreto 113-2011 article 146 states no credit). The calculator therefore shows it as its own itemised line on top of the 10%.
What withholding applies to nonresident sellers?
Nonresidents: where a nonresident disposes of immovable property, rights or securities, the acquirer must withhold on account of the capital-gains tax and remit it within 10 calendar days after the transaction. The official figures conflict and the conflict is unresolved: Decreto 113-2011 article 146 states a retention of 4% of the transfer value and PwC's Honduras summary repeats 4%, but the current SAR capital-gains declaration guide (code 119, page 6) states 2%. This calculator does not pick between the two figures: it computes the resident position, presents both in its copy, and does not model the residence test. Sources: https://www.sar.gob.hn/download/texto-actualizado-ley-de-eficiencia-en-los-ingresos-y-el-gasto-publico-decreto-no-113-2011-segun-decretos-261-2011-278-2013-124-2013-170-2016-y-7-2017-y-sentencia-de-inconstitucionalidad/?wpdmdl=11680 and https://www.sar.gob.hn/download/ayuda-contribucion-por-excedente-de-operaciones-instituciones-educativas-codigo-107-2/?refresh=6aa37c046cb8b1789768967&wpdmdl=22531.
When is the tax due and declared?
Filing: the taxpayer pays the tax for each transaction within 10 business days after receiving the agreed value, and files an annual declaration for this concept by 30 April of the following fiscal year (Decreto 113-2011 article 146; SAR notice that the 2021 capital-gains declaration was due 30 April 2022).
How is crypto taxed in Honduras?
Crypto: no crypto-specific rate, holding rule or exemption, and no SAR ruling on cryptoassets, was located. The Banco Central de Honduras stated on 23 March 2022 that cryptoassets including Bitcoin were not regulated and were not legal tender. This calculator shows a passive crypto disposal under the general goods-or-rights rule at 10% as a provisional reading only; the classification is not sourced from a crypto-specific provision, so check with the SAR before filing.
What else is outside the capital gains tax?
Excluded from the charge: corporate reorganisations by merger, absorption, transfer or spin-off, separation of community property, division of co-ownership, and reductions of capital returning contributions out of undistributed profits (Decreto 113-2011 article 146).
Are credits or payments deducted from the result?
Credits: the SAR capital-gains declaration (code 119) carries a credits section where payments for the period, prior-period excess, amounts to compensate, credit assignments and other credits can reduce the final tax. The calculator does not model those credits: its tax-payable figure is the 10% on the netted statutory base plus the 1.5% transfer tax, before any credit. Source: https://www.sar.gob.hn/download/ayuda-contribucion-por-excedente-de-operaciones-instituciones-educativas-codigo-107-2/?refresh=6aa37c046cb8b1789768967&wpdmdl=22531.