Expense management module › Global expense management › Honduras
Last updated : 11.05.2026
Expense rules in Honduras.
Honduras applies VAT (ISV) at 15%. CASD mandatory (electronic invoice).
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1Expense rules & reclaimable VAT
ISV 15% standard, 18% on alcohol/tobacco.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 15% | Deductible | Invoice + RTN |
| Lodging | 15% | Deductible | RTN |
| Alcohol | 18% | Limited | Excluded |
| Fuel | 15% | Deductible | Invoice |
| Transport | 15% | Deductible | Taxi/airfare |
| Gifts | 15% | Non-deductible | Cap |
Receipt
CASD
RTN mandatory
SourcesHonduras Tax Authority
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesHonduras Tax Authority
3Per diem and travel allowances
Company policy.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Tegucigalpa | HNL 350 | HNL 1 300 | HNL 2 300 |
| San Pedro Sula | HNL 380 | HNL 1 400 | HNL 2 500 |
| La Ceiba | HNL 320 | HNL 1 100 | HNL 2 000 |
| Other | HNL 270 | HNL 950 | HNL 1 700 |
Conversion
~1 EUR = 27 HNL
Stable
SourcesHonduras Tax Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | ISV credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| ZIP/ZOLI | Incentives | Per licence | Regime |
Limitations
5 years
Keep
SourcesHonduras Tax Authority
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