The Official Gazette of Honduras, edition No. 36,861 dated June 11, 2025, published a Tax Amnesty Decree that exempts taxpayers from paying interest, fines, and surcharges resulting from non-compliance with tax obligations before state institutions and municipalities.
The decree provides for the forgiveness of late payment interest, fines, and penalties accrued up to December 31, 2024, applicable to both individuals and legal entities that settle their tax debts during the validity of the decree. The benefit extends to all municipalities across the country and will remain in effect until July 31, 2025.
During this period, municipalities are authorized to offer payment plans, provided they do not exceed a maximum term of one year. The primary objective of this measure is to encourage voluntary tax compliance without additional penalties, as part of efforts to support taxpayers amid the current economic climate.
The scope of the amnesty also includes major institutions such as:
- The Honduran Social Security Institute (IHSS).
- The National Electric Power Company (ENEE).
- The Property Institute (IP), specifically the vehicle registration división.
- The Honduran Telecommunications Company (HONDUTEL).
- The National Autonomous Water and Sewer Service (SANAA).
In addition to easing the tax burden on citizens and businesses, the initiative is expected to strengthen public finances and provide funding for infrastructure projects and social programs. The decree emphasizes that the initiative is supported by the Constitution and the Tax Code, and urges the National Congress to approve it promptly.
