Latin American tax amnesty and relief programs

Various municipalities and national authorities in Latin America have implemented fiscal stimulus and amnesty programs to address outstanding debts and improve revenue.

In Mexico, El Mante and Puerto Morelos approved measures to assist residents with property tax regularizations. El Mante offered a 100% discount on surcharges and collection fees for payments made through late December 2026, while Puerto Morelos established discount periods for fines related to vacant lots and residential homes.

In Honduras, the Institute of Property launched an amnesty program for vehicle registration fees from 2024 and earlier, allowing owners to waive fines and interest through the end of 2026. In Minga Guazú, Paraguay, local authorities proposed a tax regularization regime to combat a municipal financial crisis. This ordinance seeks to exempt taxpayers from 100% of fines and interest on property taxes, professional licenses, and vehicle patents to help cover essential operating costs.