Sales tax (ISV) calculator (Honduras)
Add the general 15% ISV to a price without tax or extract the ISV included in a final price, with the exact tax breakdown.
Calculation assumptions
- The general 15% ISV rate in force in Honduras is applied (art. 6 of Decree 24-1963). The rate used is shown in the calculation breakdown.
- The 18% rate applies only to specific goods (alcoholic beverages, tobacco, and business-class air tickets) and is not computed by this tool.
- ISV is rounded to 2 decimal places (half up); when extracting it, net + ISV always add up to the exact total.
What this calculator does
This calculator works with Honduras’s sales tax (ISV, Impuesto Sobre Ventas), whose general rate is 15% under article 6 of Decree 24-1963 (ISV Law). It solves the two everyday operations: adding ISV to a price without tax and extracting the ISV already included in a final price.
In both cases it shows all three figures — price without ISV, ISV, and price with ISV — so you can use them directly in invoices, quotes, or expense tracking.
Who it is for
- Merchants and professionals who issue invoices and need to calculate ISV on their prices.
- Taxpayers reviewing purchase invoices who want to verify the tax charged.
- Consumers who want to know how much tax they pay within a final price.
- Accountants and students who need the inverse operation: pulling the ISV out of a total.
What information you need
- To add ISV: the price without tax (net).
- To extract ISV: the final price with tax included (gross).
- The general 15% rate is already configured per current law; you do not need to enter it.
How it is calculated
To add ISV, the net price is multiplied by 0.15. The result is rounded to 2 decimal places (half up) and added to the net to get the final price.
To extract ISV, the final price is divided by 1.15, which returns the net price. The ISV is the exact difference between the final price and the net, so net + ISV always reproduces the total to the cent.
Dividing by 1.15 (instead of multiplying by 0.15) is the key to extraction: the 15% applies to the price before tax, not to the total.
Formula
- Add ISV to a net price
ISV = net × 0.15 · total = net + ISV- Extract ISV from a final price
net = total ÷ 1.15 · ISV = total − net
Worked example
You invoice a L100 service plus ISV and, separately, you want to know how much ISV a L250 tax-included purchase carries.
- Add: ISV = L100 × 0.15 = L15.00; total = L100 + L15.00 = L115.00.
- Extract: net = L250 ÷ 1.15 = L217.39 (rounded to the cent).
- Extracted ISV: L250 − L217.39 = L32.61.
The service is invoiced at L115.00 (L15.00 of ISV). The L250 purchase includes L32.61 of ISV on a net of L217.39.
How to interpret the result
ISV is a consumption tax: the final consumer pays it and the seller only collects and reports it. The net is what actually stays in your business.
When extracting ISV from a total, the tax is 15% of the net, which equals 13.0435% of the final price. That is why L32.61 is not 15% of L250.
Per-line rounding can differ by one cent from invoices that round on totals; both practices are normal.
Common mistakes
- Extracting ISV by multiplying the total by 0.15: that overestimates the tax. The correct way is dividing the total by 1.15.
- Applying 15% to exempt goods or services: the law includes exceptions; check whether your transaction is taxed.
- Applying 15% to goods taxed at the 18% rate: the 18% covers only alcoholic beverages, tobacco, and business-class air tickets.
- Forgetting that some prices already include ISV: adding 15% to a price that already carries it inflates the final price.
Frequently asked questions
What is the ISV rate in Honduras?
The general rate is 15%, set by article 6 of Decree 24-1963 (ISV Law). There is a special 18% rate that applies only to alcoholic beverages, tobacco products, and business-class air tickets; this calculator uses the general 15% rate.
How do I get the ISV out of a price that already includes it?
Divide the final price by 1.15 to get the price without tax, then subtract: the difference is the ISV. For example, L115 ÷ 1.15 = L100 net and L15 of ISV.
Why divide by 1.15 instead of subtracting 15%?
Because the 15% is calculated on the price before tax. A final price is 115% of the net: subtracting 15% of the total would remove too much.
When does the 18% rate apply instead of 15%?
The 18% applies only to a specific group of goods: alcoholic beverages, cigarettes and other tobacco products, and business-class air tickets. All other taxed goods and services, including telecommunications, pay the general 15% rate. This calculator works with the general 15%.
Do all products pay ISV in Honduras?
Not necessarily. The ISV Law provides for exempt transactions (for example, certain basic-basket foods, medicines, and exports). This calculator applies the general 15% rate for taxed transactions; check the official source or an accountant for your case.
How do I add the 15% ISV to a price?
Multiply the price without tax by 0.15 to get the ISV and add it, or multiply directly by 1.15 to reach the total in a single step. For example, L50 without ISV becomes L50 × 1.15 = L57.50, with L7.50 of ISV.
What was the price before ISV?
Divide the ISV-inclusive price by 1.15 and you get the original price without tax (the taxable base). For example, if you paid L230 with ISV included, the price before ISV was L230 ÷ 1.15 = L200.
Can I use the result for my ISV return?
It works as an arithmetic check for individual invoices. The return is filed on the totals of your purchase and sales books under SAR rules; rely on an accountant for the formal filing.
Sources
- Ley del Impuesto Sobre Ventas (ISV), Decreto 24-1963, art. 6 — texto consolidado — Congreso Nacional de Honduras (consolidación privada leyes.hn) (Art. 6: "La tasa general del impuesto es del quince por ciento (15%) sobre el valor de la base imponible de las importaciones o de la venta de bienes y servicios sujetos al mismo." A higher 18% band (alcohol, tobacco, business-class air tickets) was set via Decreto 278-2013. Rate is verified-secondary: uniform across SAR and all payroll sources; the current Art. 6 verbatim came from a private consolidation because the government-hosted PDF that text-extracts is an older 7/10/12% evolution. See docs/research/hn-labor-rules.md, section 1.)
- Comunicado oficial de SAR sobre el aumento al 18% (Decreto 278-2013, Ley de Ordenamiento de las Finanzas Públicas) — Servicio de Administración de Rentas (SAR), Honduras (Corroborates the general 15% rate and the higher 18% band introduced by Decreto 278-2013 (in force 2014-01-01).)
- Last reviewed:
- July 24, 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.