Net salary calculator (Honduras)

Calculate your net salary in Honduras: IHSS (5%) and RAP (1.5%) deductions and ISR withholding via annual projection (2026 table), with the informational employer cost.

Gross monthly salary

Your gross ordinary monthly salary, without the 13th/14th month or benefits.

Fill in the fields to see the result instantly.

Calculation assumptions

Employee IHSS is 5% (EM 2.5% + IVM 2.5%) of the ordinary salary, capped at L11,903.13; the maximum deduction is L595.16 per month. Employee RAP is 1.5% on the portion of salary that EXCEEDS that ceiling (the RAP floor).
ISR is computed via an annual projection: annual salary = monthly × 12; taxable income = annual salary − L40,000 (fixed deduction) − annual IHSS − annual RAP; the monthly withholding is the annual ISR ÷ 12.
The 2026 progressive table is marginal: exempt up to L228,324.32; 15% up to L348,154.10; 20% up to L809,660.75; and 25% on the excess (Comunicado SAR 02-2026).
Only the L40,000 fixed deduction is applied (art. 13). The L80,000 over-65 variant and other optional deductions (AFP, professional-association dues) are not modeled, so your real ISR could be lower.
The 13th and 14th month payments are paid separately and are ISR-exempt up to 10 average minimum salaries; they are not part of this ordinary-month calculation. The IHSS base is the ordinary salary (excludes the 13th/14th month and benefits).
The 2026 contribution ceiling of L11,903.13 is a strong secondary source (the RAP communiqué, the press, and the arithmetic all agree), pending a text-extractable 2026 IHSS Board resolution.
Employer IHSS (8.5%) and employer RAP (1.5%) are employer costs and are not withheld from the worker. The Labor Reserve Fund (4% employer, on the excess over the ceiling up to L57,896.16) is shown separately as a secondary add-on.

What this calculator does

Calculates your net monthly salary in Honduras from your gross ordinary salary. It deducts the employee IHSS (5%, capped) and the employee RAP (1.5% on the excess over the ceiling), and estimates the ISR withholding on employment income via an annual projection (2026 progressive table).

It also shows, for information, the employer cost: employer IHSS (8.5%), employer RAP (1.5%), and the Labor Reserve Fund (4%), the last one as a secondary add-on.

Who it is for

Workers who want to know their monthly take-home pay.
Employers and payroll staff estimating deductions and labor cost.
Advisors and students who need a clear, traceable ISR, IHSS, and RAP calculation.

What information you need

Your gross ordinary monthly salary (without the 13th/14th month or benefits).

How it is calculated

Employee IHSS = min(salary, L11,903.13) × 5% (EM 2.5% + IVM 2.5%); the maximum deduction is L595.16 per month.

Employee RAP = 1.5% of the portion of salary above L11,903.13 (the IHSS ceiling is the RAP floor).

Annual projection: annual salary = monthly × 12; taxable income = annual salary − L40,000 (fixed deduction) − annual IHSS − annual RAP.

Annual ISR per the 2026 marginal table: exempt up to L228,324.32; 15% up to L348,154.10; 20% up to L809,660.75; and 25% on the excess. The monthly withholding is the annual ISR ÷ 12.

Net salary = gross salary − IHSS − RAP − monthly ISR.

Formula

Monthly employee IHSS: IHSS = min(salary, 11,903.13) × 5%
Monthly employee RAP: RAP = max(0, salary − 11,903.13) × 1.5%
Annual taxable income: taxable = monthly salary × 12 − 40,000 − annual (IHSS + RAP)
Monthly ISR withholding: monthly ISR = annual ISR ÷ 12
Net salary: net = gross salary − IHSS − RAP − ISR

Worked example

You earn a gross ordinary salary of L30,000 per month.

Employee IHSS = L11,903.13 × 5% = L595.16 (you reach the ceiling).
Employee RAP = (L30,000 − L11,903.13) × 1.5% = L18,096.87 × 1.5% = L271.45. Total social security = L866.61.
Annual salary = L30,000 × 12 = L360,000. Annual IHSS = L7,141.92; annual RAP = L3,257.40.
Taxable income = L360,000 − L40,000 − L7,141.92 − L3,257.40 = L309,600.68 (in the 15% band).
Annual ISR = 15% × (L309,600.68 − L228,324.32) = 15% × L81,276.36 = L12,191.45 → monthly = L12,191.45 ÷ 12 = L1,015.95.
Net salary = L30,000 − L595.16 − L271.45 − L1,015.95 = L28,117.44.

Your net monthly salary is L28,117.44. The total employer cost (with employer IHSS and RAP) is L31,283.22; with the Labor Reserve Fund, L32,007.09.

How to interpret the result

The ISR withholding is a projection: if your income changes during the year, the employer re-projects it and reconciles annually with the SAR.

Only the L40,000 fixed deduction is applied. The L80,000 over-65 variant and other optional deductions are not modeled, so your real ISR could be lower.

On a L15,000 salary the ISR is zero: the annual taxable income (L132,300.68) falls below the L228,324.32 exempt band, so only IHSS and RAP are withheld.

The 13th and 14th month payments are paid separately and are ISR-exempt up to 10 average minimum salaries; they are not part of this ordinary-month calculation. The IHSS base is the ordinary salary and excludes the 13th/14th month and benefits.

Common mistakes

Applying IHSS to the whole salary: the deduction is computed only up to the L11,903.13 ceiling (maximum L595.16).
Charging RAP on the full salary: after the reform (Decree 47-2024) the FOVIIF applies only to the excess over the ceiling, not to the whole salary.
Computing ISR on the monthly salary instead of on the annual projection divided by 12.
Forgetting to subtract the annual IHSS and RAP from taxable income: both are deductible (Income Tax Law art. 13).

Frequently asked questions

How much is deducted for IHSS in Honduras?

The employee contribution is 5% (2.5% for Health & Maternity plus 2.5% for Disability, Old Age & Death) of the salary, capped at L11,903.13 in 2026. The maximum deduction is L595.16 per month.

What is the RAP and how is it calculated?

The RAP (Régimen de Aportaciones Privadas, FOVIIF) is the 1.5% the worker contributes on the portion of salary above L11,903.13 (the IHSS ceiling is the RAP floor). On a L15,000 salary it is L46.45; on L30,000, L271.45. Below the floor no RAP is paid.

How is ISR on salary calculated?

Annual income is projected, the L40,000 fixed deduction and the annual IHSS and RAP are subtracted, and the 2026 marginal table is applied to the taxable income (exempt up to L228,324.32; 15% up to L348,154.10; 20% up to L809,660.75; 25% on the excess). The monthly withholding is that annual ISR ÷ 12.

From what salary is ISR paid in Honduras?

The 2026 table exempts annual taxable income up to L228,324.32, roughly a monthly salary of L22,360.36. Below that point there is no ISR withholding.

Do the 13th (aguinaldo) and 14th month pay ISR?

They are ISR-exempt up to 10 average minimum salaries each, and are outside the IHSS and RAP base. They are separate payments and are not included in this ordinary-salary calculation.

How much does the employer pay in Honduras?

The employer contributes 8.5% IHSS (EM 5% + IVM 3.5%, up to the ceiling) and 1.5% RAP on the excess over the ceiling. In addition, the Labor Reserve Fund is a 4% employer contribution on the excess over the ceiling, up to a cap of L57,896.16. That part is an employer cost and is not withheld from the worker.

How do I calculate my net salary in Honduras?

From the gross ordinary salary, subtract the IHSS (5% up to the ceiling), the RAP (1.5% on the excess), and the monthly ISR withholding. With L15,000 per month: IHSS = L595.16 and RAP = L46.45; the annual taxable income is L132,300.68, below the exempt band, so ISR is L0. The take-home would be L14,358.39.

Did the IHSS ceiling change for 2026?

The contribution ceiling stays at L11,903.13 for 2026, the same as 2025 (no new IHSS Board increase was located). This figure is a strong secondary source: the RAP communiqué, the press, and the arithmetic of the L595.16 contribution all agree.

Sources

Reglamento de Aplicación de la Ley del Seguro Social, art. 28 (EM) — cotización del trabajador 2.5%, patrono 5% — Instituto Hondureño de Seguridad Social (IHSS) (Art. 28: el trabajador aporta 2.5% para el régimen EM y el patrono 5%. Verified-primary. See docs/research/hn-labor-rules.md, section 3.)
Decreto 48-2024 (Ley para la Regulación de las Aportaciones y Cotizaciones del IHSS), arts. 1 y 2 — Congreso Nacional de Honduras / La Gaceta No. 36,545 (Art. 1: IVM 3.5% patrono / 2.5% trabajador / 0.5% Estado. Art. 2 (GRADUALIDAD): techos IVM y EM de L11,336.32/L11,109.30 (2024) y L11,903.13 (2025). Employee total = EM 2.5% + IVM 2.5% = 5% (proven by L11,903.13 × 5% = L595.16). Verified-primary. See docs/research/hn-labor-rules.md, section 3.)
Techos IHSS 2026 = L11,903.13 (ambos regímenes) y aporte del trabajador L595.16/mes — El Heraldo (corroboración de prensa) + comunicado RAP 2026 (El techo L11,903.13 continúa vigente en 2026 sin nuevo aumento; el aporte del trabajador es L595.16/mes (= techo × 5%). The 2026 techo is verified-secondary (strong, convergent): RAP communiqué + press + arithmetic all agree. See docs/research/hn-labor-rules.md, section 3.3.)
RAP (FOVIIF) 2026: piso L11,903.13, aportación 1.5% + 1.5% sobre el excedente; Fondo de Reserva Laboral 4% (techo L57,896.16) — RAP / BDS Asesores (comunicado oficial 2026) (Reforma Decreto 47-2024: FOVIIF 1.5% empleado + 1.5% patrono solo sobre el salario que EXCEDE el techo IVM (piso L11,903.13). Fondo de Reserva Laboral 4% patrono, techo 3 salarios mínimos = L57,896.16. RAP figures verified-secondary (Deloitte + RAP communiqué + BDS consistent). See docs/research/hn-labor-rules.md, section 4.)
Ley del Impuesto Sobre la Renta (Decreto 25-1963), art. 13 — deducción fija L40,000; IHSS y RAP deducibles — Servicio de Administración de Rentas (SAR) — Ayuda ISR Persona Natural, Código 102 (Feb 2026) (Art. 13 lit. a: deducción anual de hasta L40,000 por gastos educativos y honorarios médicos, sin comprobante. Las cotizaciones IHSS y RAP (1.5%) son deducibles de la base del ISR. Verified-primary (PDF SAR Feb-2026 leído verbatim). See docs/research/hn-labor-rules.md, section 2.2.)
Tabla progresiva 2026 del ISR — exento ≤ L228,324.32; tramos 15% / 20% / 25% (Comunicado SAR 02-2026) — Servicio de Administración de Rentas (SAR), Honduras (Exento L0.01–L228,324.32; 15% L228,324.33–L348,154.10; 20% L348,154.11–L809,660.75; 25% desde L809,660.76. Escala marginal: cada tramo grava solo el ingreso dentro de su banda; la retención mensual = ISR anual ÷ 12. Bracket amounts verified-secondary (strong): la página SAR renderiza la tabla como imagen; Deloitte + Bloomberg Línea coinciden al centavo. See docs/research/hn-labor-rules.md, section 2.1.)
Tabla progresiva 2026 — corroboración de los tramos al centavo — Deloitte Honduras (Corrobora los tramos 2026 al centavo (ajuste interanual del IPC 4.98%). See docs/research/hn-labor-rules.md, section 2.)

Last reviewed:: July 26, 2026
Calculation version:: 1.0.0

Important notice

The results of these calculators are informative estimates and may differ from official calculations. They do not constitute legal, tax, or financial advice. Always verify with the competent institutions or a professional.

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