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Property taxes in San Pedro Sula for 2025 include several municipal fees and charges that every property owner must understand.
As of September 2025, San Pedro Sula operates under a new municipal tax plan that introduces updated rates and modernized collection procedures for property-related taxes and fees.
If you want to go deeper, you can check our pack of documents related to the real estate market in Honduras, based on reliable facts and data, not opinions or rumors.
Property owners in San Pedro Sula pay an annual property tax (Impuesto sobre Bienes Inmuebles) ranging from HNL 2.50 to HNL 3.50 per thousand of cadastral value, plus mandatory municipal service fees.
The 2025 tax plan includes early payment discounts of 10% for payments made before April, penalties of 2% monthly for late payments, and specific exemptions for primary residences and senior citizens.
| Tax/Fee Type | Rate/Amount (HNL) | Due Date |
|---|---|---|
| Urban Residential Property Tax | 3.00 per thousand of cadastral value | August 31 |
| Commercial/Industrial Property Tax | 3.50 per thousand of cadastral value | August 31 |
| Rural Property Tax | 2.50 per thousand of cadastral value | August 31 |
| Garbage Collection (Residential) | 400-600 annually | August 31 |
| Public Lighting | 200-500 annually | August 31 |
| Security/Fire Services | 100-250 annually | August 31 |
| Early Payment Discount | 10% discount | Before April 30 |
What exactly are all the property-related taxes and mandatory municipal fees in San Pedro Sula for 2025, and which office charges each one?
The municipal tax system in San Pedro Sula includes several mandatory property-related charges, all administered through the AlcaldĂa Municipal de San Pedro Sula.
The primary property tax is called "Impuesto sobre Bienes Inmuebles" (Property Tax on Real Estate), which is charged by the Municipal Tax Office (Oficina de Impuestos Municipales). This tax applies to all urban and rural properties within the municipal boundaries, regardless of the owner's residence.
Municipal service charges are also collected by the same office and include garbage collection (recolecciĂłn de basura), public lighting (alumbrado pĂşblico), street cleaning and security services (limpieza vial y seguridad), and fire brigade services (bomberos). These are bundled together as "Servicios PĂşblicos Municipales."
The 2025 municipal tax plan, approved in September 2024 and enacted on December 30, 2024, modernizes the collection system and introduces digital payment platforms for easier compliance. It's something we develop in our Honduras property pack.
For each item, what is the tax base used in 2025 (assessed value, land vs. building, frontage, square meters), and when was the last cadastral update applied?
The tax base for property tax in San Pedro Sula is the cadastral value (valor catastral) as registered in the Municipal Cadastre Department by May 31 of each year.
For urban properties, the cadastral value includes both land and building values combined. The assessment considers the actual or potential use of the land, market values determined by supply and demand documented in the Property Registry, location according to the Municipal Zoning and Urbanization Ordinance, and permanent improvements incorporated directly into the property.
Rural properties are valued separately for land and any structures, with land valued per square meter and buildings assessed based on construction costs. Vacant lots are valued exclusively by land area and location factors.
The 2025 municipal plan allows for cadastral value adjustments in years ending in zero (0) and five (5), meaning the next scheduled general update would be in 2025. However, individual property values can be updated when properties are transferred with values exceeding registered amounts, when improvements are added without notification, when properties secure commercial or banking operations above registered values, due to new urbanizations, or when new construction is verified.
What are the exact 2025 rates for each item—percentages, fixed amounts, and any thresholds or bands—stated in HNL?
| Property Type | Urban Rate (per HNL 1,000) | Rural Rate (per HNL 1,000) |
|---|---|---|
| Residential (owner-occupied) | HNL 3.00 | HNL 2.50 |
| Residential (rental) | HNL 3.00 | HNL 2.50 |
| Commercial/Industrial/Services | HNL 3.50 | HNL 2.50 |
| Vacant Land | HNL 3.50 | HNL 2.50 |
| Mixed Use | HNL 3.50 | HNL 2.50 |
Do rates or bases change by property type (residential, commercial, industrial, vacant) or by value bracket, and if so what are the precise brackets and rates?
Yes, rates vary significantly by property type and use classification, though not by value brackets like progressive income tax systems.
Residential properties used as primary residences pay HNL 3.00 per thousand of cadastral value in urban areas. The same rate applies to residential rental properties. Commercial, industrial, and service properties pay a higher rate of HNL 3.50 per thousand in urban areas.
Vacant land is charged at the highest urban rate of HNL 3.50 per thousand to encourage development, though properties in approved development phases may qualify for different treatment if properly declared to the Infrastructure Management and Municipal Cadastre.
Rural properties across all categories pay a uniform rate of HNL 2.50 per thousand, reflecting lower service levels and infrastructure costs compared to urban areas. Mixed-use properties are generally taxed at the commercial rate of HNL 3.50 per thousand for the entire property.
There are no progressive value brackets—a HNL 500,000 property and a HNL 5,000,000 property of the same type pay the same rate per thousand of assessed value.
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What fixed municipal service charges apply in 2025 (garbage collection, public lighting, security, fire brigade, etc.), and what is the HNL amount for each?
Municipal service charges in San Pedro Sula are mandatory fees that fund local infrastructure and services, charged annually alongside property tax.
Garbage collection (recolecciĂłn de basura) costs HNL 400-600 annually for residential properties, while commercial properties pay HNL 1,000 or more based on business size and waste generation. Public lighting (alumbrado pĂşblico) charges range from HNL 200-500 annually for residential properties, calculated as either a flat fee or based on property frontage.
Street cleaning and security services (limpieza vial y seguridad) typically cost HNL 100-250 annually as a blanket municipal charge. Fire brigade services (bomberos) add HNL 50-200 annually, though this fee is often bundled rather than separately itemized on bills.
For a standard residential property, total municipal service charges typically range from HNL 700-1,200 annually. Commercial properties pay significantly more based on their size, location, and service usage levels. Water and sewer services may be charged separately if operated directly by the municipality rather than the concessionaire Aguas de San Pedro (ASP).
What exemptions, deductions, or credits are available in 2025 (e.g., primary residence, low-value threshold, age/disability, NGO), and exactly how much HNL or what % do they reduce?
Several exemptions and deductions can significantly reduce property tax obligations in San Pedro Sula for qualifying property owners.
Primary residence deduction provides 10-25% off property tax for owner-occupied homes valued up to HNL 1,500,000, requiring annual application with supporting documentation. Senior citizens (age 65+) and retirees receive a 25% discount on property tax bills up to HNL 1,000 in tax charges, requiring presentation of identification or retirement credentials.
Low-value properties below HNL 250,000 pay minimum fixed charges of HNL 400-600 rather than percentage-based calculations. Disabled property owners can qualify for 25-50% reductions with proper medical documentation and application.
Registered non-governmental organizations (NGOs) may receive 25-50% reductions or full exemptions, requiring annual renewal and documentation of non-profit status. Properties in approved development phases receive special treatment when developers properly notify Infrastructure Management and Municipal Cadastre.
Industrial and export enterprises in free zones can receive exemptions for up to 10 years, subject to national rather than municipal approval. These exemptions require meeting specific investment and employment criteria established by central government programs. It's something we develop in our Honduras property pack.
What early-payment discounts or surcharges exist in 2025, on which calendar dates do they apply, and by what % or HNL do they change the bill?
San Pedro Sula offers substantial incentives for early property tax payment and imposes significant penalties for late payment.
Early payment discount provides 10% off the total property tax bill when paid at least four months before the legal deadline. For property tax due August 31, this means payment by April 30 or earlier qualifies for the full 10% discount.
The discount applies to the property tax portion only, not to municipal service charges, and requires payment of the entire annual amount rather than installments. Property owners must ensure payment is processed and recorded by the April 30 deadline to qualify.
Late payment penalties begin immediately after August 31 with no grace period. The municipality charges 2% monthly interest compounded on overdue amounts, reaching a maximum penalty of 24% after 12 months. Additional fixed fines of HNL 500-2,500 may be imposed based on the length and severity of delinquency.
These penalties apply to both property tax and municipal service charges, making prompt payment financially critical for property owners. The early payment discount can save hundreds or thousands of lempiras on larger properties, while late payment penalties can add substantial costs.
What are the official 2025 due dates and installment options (day/month for each installment), and what is the minimum HNL due per installment?
Property tax payments in San Pedro Sula follow a structured annual schedule with both full payment and installment options available to property owners.
The final due date for all property tax and municipal service charges is August 31, 2025. This deadline applies whether paying the full amount or completing installment payments. Property owners can choose to pay quarterly installments with the first installment due March 31, subsequent quarterly payments through June 30, and final installment by September 30 if approved.
The minimum installment amount is HNL 800 unless the total annual tax obligation is lower than this threshold. For properties with total annual obligations below HNL 800, the full amount must be paid rather than using installments.
Alternative payment schedules allow full annual payment by June 30 for those preferring earlier completion, or up to four quarterly installments for those needing to spread costs throughout the year. All installment options require timely payment of each installment to avoid penalties and interest charges.
Property owners who miss installment deadlines forfeit the installment option and must pay the full remaining balance plus applicable penalties and interest. The municipality strictly enforces these deadlines to maintain cash flow for municipal services and infrastructure projects.
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If payment is late in 2025, what penalties and interest apply—grace period, monthly interest rate, fixed fines, compounding rules, and any caps—expressed in % and HNL?
San Pedro Sula imposes immediate and substantial penalties for late property tax payments with no grace period after the August 31 deadline.
Interest charges begin September 1 at 2% per month on the total overdue amount, compounded monthly. This rate applies to both property tax and municipal service charges combined. The interest calculation uses the outstanding balance each month, meaning delays become increasingly expensive over time.
Maximum interest cap reaches 24% after 12 months of non-payment, at which point the municipality typically initiates collection proceedings. Fixed fines range from HNL 500 for short delays up to HNL 2,500 for extended delinquency, imposed at municipal discretion based on payment history and compliance.
Compounding rules mean that each month's 2% interest applies to the previous month's total including accumulated interest. For example, a HNL 10,000 tax bill would owe HNL 200 additional after one month, HNL 404 after two months, and HNL 612.08 after three months.
Property liens may be placed on delinquent properties, preventing sale or transfer until all taxes and penalties are satisfied. The municipality has authority to initiate foreclosure proceedings for severely delinquent properties, though this typically occurs only after extended non-payment periods exceeding two years.
How exactly do I pay in 2025—online portal, bank counter, or municipal office—what documents or account numbers are required, and what are the payment hours and processing times?
San Pedro Sula offers multiple convenient payment methods for property taxes, with digital options prioritized in the 2025 municipal plan.
Online payments through the municipal portal at recibos.sanpedrosula.hn accept VISA and Mastercard, operating 24/7 with processing times of 24-48 hours for electronic payments. You need your cadastral code (Clave Catastral) and property identification number to access your account and generate payment receipts.
Bank counter payments require printing your bill from the online portal first, then visiting participating authorized banks during regular banking hours (typically Monday-Friday 8:00 AM to 4:00 PM). Cash and check payments are accepted at bank counters with immediate posting to municipal accounts.
Municipal office payments can be made directly at the AlcaldĂa Municipal tax cashier during office hours (Monday-Friday 8:00 AM to 4:00 PM). You need your property tax bill or receipt, national identification document, and the exact property cadastral code.
Required documentation includes property ownership documents, previous year's payment receipt if available, and valid government-issued identification. Account numbers and cadastral codes are essential for all payment methods to ensure proper credit to your property account. Electronic payments may take up to two business days to appear on municipal records, while cash payments post immediately. It's something we develop in our Honduras property pack.
If I disagree with the valuation or charges, what is the 2025 appeal process—steps, forms, fees in HNL, and deadlines in days?
Property owners who disagree with their tax assessment or charges have specific legal procedures to challenge municipal valuations in San Pedro Sula.
The first step requires filing a written objection with the Municipal Cadastral Office within 15 days of receiving your new bill or valuation notice. Use the standard "Recurso de ReposiciĂłn" (administrative appeal) form available at municipal offices, with filing fees of HNL 150-300 depending on property value and appeal complexity.
Municipal authorities must respond within 30 days with a written decision explaining their determination. During this period, you must continue paying current taxes to avoid penalties, though disputed amounts may be held in escrow pending resolution.
If the municipal decision is unfavorable, you have 30 days to appeal to the Cortés Departmental Tribunal with additional filing fees of HNL 600. This second-level appeal requires legal representation and substantial documentation supporting your position.
Final administrative recourse must be filed within 60 days if the departmental tribunal denies your appeal. Required evidence includes independent property appraisals, comparable sales data, documentation of property condition or limitations, proof of calculation errors, or evidence supporting exemption qualifications.
The entire appeals process typically takes 3-6 months for resolution, during which property owners remain responsible for undisputed tax amounts and municipal service charges. Success rates vary significantly based on the quality of supporting evidence and legal representation.
Can you provide two worked examples for 2025—a residential home valued at HNL 2,000,000 and a commercial property valued at HNL 8,000,000—showing each line item, rate, exemption/discount, penalties if any, and the final totals due?
| Line Item | Residential (HNL 2,000,000) | Commercial (HNL 8,000,000) |
|---|---|---|
| Property Tax Base | HNL 2,000,000 Ă— 3.00/1000 = HNL 6,000 | HNL 8,000,000 Ă— 3.50/1000 = HNL 28,000 |
| Garbage Collection | HNL 500 | HNL 2,000 |
| Public Lighting | HNL 300 | HNL 1,000 |
| Security/Fire Services | HNL 200 | HNL 400 |
| Subtotal Before Discounts | HNL 7,000 | HNL 31,400 |
| Primary Residence Discount (20%) | -HNL 1,200 (tax only) | Not applicable |
| Early Payment Discount (10%) | -HNL 570 | -HNL 3,140 |
| Total if Paid Early | HNL 5,230 | HNL 28,260 |
| Late Payment (6 months, 12% penalty) | HNL 7,000 Ă— 1.12 = HNL 7,840 | HNL 31,400 Ă— 1.12 = HNL 35,168 |
Conclusion
This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.
Property taxes in San Pedro Sula represent a significant but manageable cost for real estate owners, with the 2025 municipal plan offering both incentives for compliance and substantial penalties for delays.
Understanding these obligations before purchasing property helps investors and residents budget appropriately and take advantage of available discounts and exemptions to minimize their tax burden legally.
Sources
- Update of the tax plan of the municipality of San Pedro Sula for 2025
- Plan de Arbitrios San Pedro Sula 2020
- MSPS | Recibos - Municipal Payment Portal
- Deloitte Honduras - Municipal Property Taxes
- PWC Honduras - Corporate Other Taxes
- Honduras Taxes for Individuals and Businesses
- Tax on property income in Honduras
- Taxes and Tax Schemes in Honduras 2025