# Honduran fiscal and tax policy developments

> Developing situation record from CLSTR: https://clstr.news/situations/honduran-fiscal-and-tax-policy-developments
> Updated: 2026-11-05T02:44:47.000Z. Sources: 13. Developments: 2.

Honduras has enacted Decree 226-2026, which extends amnesties for tax, municipal, vehicular, and public service debts through December 31, 2026. This measure, approved by the National Congress, allows individuals and businesses to regularize outstanding obligations by waiving certain fines, interests, or surcharges, though the original principal debt remains due.

The amnesty applies to various entities, including the Tax Administration Service (SAR), 298 municipalities, the Property Institute (IP), the Honduran Social Security Institute (IHSS), and utility providers such as the National Electric Energy Company (ENEE). For the IHSS, the benefit specifically applies to employer debts regarding social security contributions. In the vehicular sector, the relief covers annual registration fees and municipal road taxes for the 2024 fiscal year and prior years.

In a separate legislative move, Deputy Yury Sabas has proposed a 10-year tax exemption on the importation of electric and hybrid vehicles. The proposal seeks to eliminate the Import Tariff (DAI), Selective Consumption Tax, and Sales Tax for both new and used models up to five years old. The initiative also suggests reducing annual vehicle registration fees for these vehicles to 50 percent of the rate applied to traditional combustion vehicles to reduce petroleum dependence and environmental pollution.

## Claims

- Deputy Yury Sabas proposed a 10-year tax exemption for electric and hybrid vehicles in Honduras. (reported by 3 sources)
- The goal of the proposal is to reduce dependence on petroleum and decrease environmental pollution. (reported by 3 sources)
- The exemption would cover the Import Tariff (DAI), Selective Consumption Tax, and Sales Tax. (reported by 2 sources)
- The proposal applies to used vehicles that are no more than five years old. (reported by 2 sources)
- The proposal includes reducing annual vehicle registration fees for these vehicles to 50 percent of the standard rate. (reported by 2 sources)

## Timeline

### 2026-11-05: Argentina: Banco Nación launches vehicle credit plan amid production drop

Argentina's Banco Nación has launched a vehicle financing plan with rates as low as 25% TNA to combat a 14% drop in monthly automotive production.

9 sources. https://clstr.news/cluster/honduras-deputy-proposes-tax-exemptions-for-electric-and-hybrid-vehicles

### 2026-11-04: Honduras implements tax and service amnesty through 2026

Honduras has enacted a decree extending tax, municipal, and utility amnesties until December 31, 2026, allowing citizens to settle debts without paying fines or interest.

6 sources. https://clstr.news/cluster/honduras-implements-tax-and-service-amnesty-through-2026

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Cite as: Honduran fiscal and tax policy developments. CLSTR, https://clstr.news/situations/honduran-fiscal-and-tax-policy-developments