Taxes on winnings (Honduras)

Taxation of winnings for players (Honduras)

💡 Top Points:
National Lottery prizes in Honduras are exempt from income tax under the Regulation to the Income Import Act (LISR), art. 18.
For other winnings (private lotteries/draws, casinos/bets, etc.), the sources for market practice include the threshold of 30,000 HNL: amounts above it are taxed 10% (often as withholding at the source/player income).
Operators (halls/bookmakers) pay their license/fiscal fees separately (for example, a benchmark - 20% of gross revenue excluding prizes paid or a fixed fee), this does not cancel the player's taxes on his winnings.

1) What exactly is taxed by the player

Win situation	Tax regime for player
National Lottery	Income tax exemption (Reglamento LISR, Art. 18). Keep receipts/tickets to confirm the source of the prize.
Other lotteries/draws (not National Lottery)	According to market practice: 10% from the winnings over 30,000 HNL. Withholding is usually done by the organizer, or the income is subject to declaration.
Casino, betting, online game	A similar benchmark: if 30,000 HNL is exceeded, 10% acts as a tax on the player's prizes/income (offshore sites are not guaranteed to be withheld - an independent declaration is possible).

Why is there a difference? The regulations directly exempt the national lottery; for other games and prizes there is a different order. Practice guides and industry surveys for gamblers in Honduras consistently indicate a threshold of HNL 30,000 and a rate of 10%.

2) Calculation examples

1. The 25,000 HNL prize in the private draw is → exempt (below 30,000 HNL), but keep the check/ticket.

2. The 80,000 HNL prize in the → slot hall is subject to a part over 30,000 HNL:

taxable base = 80,000 − 30,000 = 50,000 HNL;
tax 10% = 5,000 HNL.
3. National Lottery for 100,000 HNL → exemption (Reglamento LISR, Art. 18).

3) Online and offshore sites: what to consider for the player

Withholding tax. Foreign sites may not automatically withhold the tax. In this case, save your statements and consult on self-declaration in Honduras. (The practice follows from the lack of a single local online license; offshore sites operate on their T & C.)

Documents: tickets/checks (compromante), screenshots of deposits/withdrawals, statements from wallets/bank - keep at least several years. This confirms the size of the prize and the source of funds. (General player/market recommendation.)

Legal background: in 2024, the draft regulation of online was discussed - further changes in the procedure for taxation/deductions with a local license are possible. Stay tuned for more reform news.

4) What organizers/halls do in Honduras (in general terms)

Separate fees for business: operators pay licenses/fees (e.g., benchmark - 20% GGR or fixed payment), which does not replace player tax.

Cash discipline: with significant payments - registration of winnings, issuing a receipt and checking ID. Keep copies. (Market profile practice.)

5) Player checklist

Specify the type of prize: National Lottery (exemption) or not.

Amount before/after the threshold of 30,000 HNL? If more - focus on 10%.

Save compromante, tickets, screenshots, bank/wallet statements.

On offshore sites, check if the platform does the tax withholding; if not, prepare to declare.

Do not use VPN to bypass platform rules - this is a risk of dispute and cancellation of the win (operator T&C).

6) Q&A (short)

Do I have to pay tax if I won the National Lottery?

According to the LISR Regulation, Art. 18 - no (exemption).

What is the tax on the 45,000 HNL prize in the private lottery/casino?

Part over 30,000 HNL at 10% is taxed → base 15,000 HNL, tax 1,500 HNL.

And if you played on an international website and withdrew money?

The site may not withhold tax. Keep documents and consult on self-declaration; benchmark - 10% over 30,000 HNL (unless it is a National Lottery prize).

Disclaimer

The material is for informational purposes only and is not tax advice. Rules and administration may change (especially in terms of online). For an accurate calculation and declaration of your case, contact your local accountant/tax adviser and consult the current acts and regulations.

Source landmarks:

National Lottery Prize Exemption - Reglamento LISR, Art. 18; 30,000 HNL threshold and 10% for other winnings - industry and user guides/aggregators; fiscal fees for operators - regulatory review.