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Honduras
Individual - Deductions
Last reviewed - 27 February 2026Employment expenses
Unreimbursed expenses incurred by the employee, such as moving expenses, business‑related travel, or business entertainment expenses, are not deductible against the employee’s employment income.
However, representation expenses may be deductible by the employee, provided that such expenses are properly supported with original documentation.
Personal deductions
Educational and medical expenses are deductible up to a maximum amount of L 40,000. Individuals can also deduct any expense incurred exercising their profession if duly documented. Donations to local educational and charitable institutions are deductible for an amount that will not exceed 10% of net taxable income.
Personal allowances
There are no personal allowances in Honduras.
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