Unreimbursed items (e.g. moving expenses, business-connected travel expenses, business entertainment expenses) are not deductible against the employee's compensation income.
Representation expenses are deductible for the employee as long as these type of expenses are duly supported with original documentation.
Educational and medical expenses are deductible up to a maximum amount of HNL 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.
There are no personal allowances in Honduras.