Honduras implements tax and service amnesty through 2026

Honduras has enacted Decree 226-2026, extending various amnesties for tax, municipal, vehicular, and public service debts until December 31, 2026. The measure, approved by the National Congress, allows individuals and businesses to regularize outstanding obligations without paying certain fines, interests, or surcharges.

The amnesty covers obligations with the Tax Administration Service (SAR), the 298 municipalities, the Property Institute (IP), the Honduran Social Security Institute (IHSS), water and sanitation providers, and the National Electric Energy Company (ENEE). For the IHSS, the benefit applies to employer debts regarding social security contributions.

While the decree waives penalties and late fees, it does not eliminate the original principal tax or debt owed. In the vehicular sector, the amnesty applies to the 2024 fiscal year and prior years, covering annual registration fees and municipal road taxes.