How net salary works in Honduras in 2026
Three legal deductions stand between your agreed salary and your bank account in Honduras. The first is the employee share of IHSS (social security): 5% of your salary — 2.5% health-maternity plus 2.5% pension (IVM) — but only up to the contribution ceiling of L11,903.13 per month (Decree 48-2024), so it tops out at L595.16. The second is RAP, which runs the Housing and Financial Inclusion Fund (FOVIIF): a 1.5% contribution charged only on the portion of your salary above that same ceiling. The third is the monthly income tax withholding, which employers estimate by projecting your yearly income against the brackets in SAR notice 02-2026, after a flat L40,000 medical expenses allowance.
This calculator chains those three steps and shows the full breakdown. Everything runs in your browser: we never store your data.
How to use the calculator
- Enter your gross monthly salary in lempiras (ordinary salary, without the 13th or 14th month bonuses).
- Read the breakdown: IHSS, RAP, income tax withholding and take-home pay.
- Open the annual projection to see how the withholding is built and which bracket applies.
2026 rules at a glance
| Item | Rule in force for 2026 |
|---|---|
| IHSS (employee share) | 5% of salary, capped at L11,903.13 (max. L595.16/month) |
| RAP-FOVIIF (employee share) | 1.5%, charged only on the excess over L11,903.13 |
| Medical expenses allowance | L40,000 per year, no receipts required (SAR notice 02-2026) |
| 13th and 14th month bonuses | Income-tax exempt up to 10 average minimum wages; no IHSS/RAP |
| Average minimum wage | L14,917.20 per month (Agreement SETRASS-233-2026, retroactive to 01/01/2026) |
Annual income tax brackets on net taxable income (SAR notice 02-2026, indexed by 4.98% inflation):
| Annual net taxable income | Rate |
|---|---|
| Up to L228,324.32 | Exempt |
| L228,324.33 to L348,154.10 | 15% |
| L348,154.11 to L809,660.75 | 20% |
| Over L809,660.75 | 25% |
The projection: net taxable income = (salary − IHSS − RAP) × 12 − 40,000; the brackets are applied and the annual tax is divided by 12. As a reference, under the official SAR monthly table anyone earning up to L22,360.36 per month is exempt.
Worked example
A salary of L35,000 per month in 2026:
- IHSS: the salary exceeds the ceiling, so 11,903.13 × 5% = L595.16
- RAP: (35,000 − 11,903.13) × 1.5% = 23,096.87 × 0.015 = L346.45
- Annual net taxable income: (35,000 − 595.16 − 346.45) × 12 − 40,000 = L368,700.68
- Annual tax: the full 15% bracket (L17,974.47) plus 20% of the excess over L348,154.10 (L4,109.32) = L22,083.78
- Monthly withholding: 22,083.78 ÷ 12 = L1,840.31
- Take-home pay: 35,000 − 595.16 − 346.45 − 1,840.31 = L32,218.08
Reference salaries (2026)
| Gross salary | IHSS | RAP | Monthly tax | Net |
|---|---|---|---|---|
| L14,917.20 (average minimum wage) | L595.16 | L45.21 | L0.00 | L14,276.83 |
| L20,000.00 | L595.16 | L121.45 | L0.00 | L19,283.39 |
| L35,000.00 | L595.16 | L346.45 | L1,840.31 | L32,218.08 |
Frequently asked questions
Why does my IHSS deduction never go above L595.16?
Because IHSS contributions stop at the monthly ceiling of L11,903.13 (Decree 48-2024, the same ceiling for both schemes since 2025). Above that, the 5% applies to the ceiling: 11,903.13 × 5% = L595.16. That is the figure the 2026 RAP notice treats as the ceiling in force; if IHSS publishes a mid-year adjustment, we will update this tool.
What is RAP and why do some salaries pay nothing into it?
RAP manages the FOVIIF housing fund. Its 1.5% employee contribution applies only to the part of the ordinary salary above the IHSS ceiling (RAP notice C-001/2025 and its 2026 update). At L11,903.13 or less the contribution is L0.00; at L20,000 it is (20,000 − 11,903.13) × 1.5% = L121.45.
Do the 13th and 14th month bonuses suffer these deductions?
As a general rule, no. Both are exempt from income tax up to 10 average minimum wages (only the rare excess is taxed) and pay no IHSS or RAP, since they are not ordinary monthly salary.
Why might my employer withhold a slightly different amount?
This tool deducts IHSS and RAP from gross pay before projecting the income tax, which is standard Honduran payroll practice. The official SAR monthly table only factors in the L40,000 medical allowance, without social security contributions. The gap is at most around L90 per month, but it can explain why your pay slip does not match to the cent.
This tool provides an informational estimate using the 2026 figures (SAR re-indexes the brackets for inflation every January); it is not tax or legal advice. Sources: SAR notice 02-2026, IHSS (Decree 48-2024), RAP-FOVIIF (Decree 47-2024) and Agreement SETRASS-233-2026.