The Honduran Secretariat of State for Finance issued Agreement No. 155-2026, updating the rates of the Excise Tax (IPC) applicable to cigarettes, soft drinks, alcoholic beverages, and ethyl alcohol.
The agreement establishes a 4.98% increase, in line with the year-over-year variation of the Consumer Price Index (CPI) as of December 2025, as published by the Central Bank of Honduras.
The measure will enter into force on June 23, 2026.
This adjustment follows the annual update mechanism provided under Honduran tax law, which requires these tax rates to be revised in accordance with inflation trends.
New applicable rates
Key changes include:
- Cigarettes and electronic nicotine delivery systems: A rate of L 655.40 per thousand cigarettes, applicable to both traditional tobacco products and electronic cigarettes and vaping devices.
- Soft drinks: Approximately L 1.0860 per liter.
- Beer: Approximately L 7.7152 per liter.
- Wine and other fermented beverages: Approximately L 9.6811 per liter.
- Distilled alcoholic beverages (such as whisky, vodka, gin, and liqueurs): Rates may reach up to L 52.2817 per liter, depending on the product.
The agreement also maintains a differentiated structure for products such as rum and aguardiente, based on their alcohol content.
Regulatory scope
The adjustment expressly includes electronic cigarettes and personal vaporizing devices, which are now subject to the same tax burden as traditional cigarettes, reinforcing the regulatory trend toward equal treatment of both product categories.
Additionally, the agreement provides that if a product does not fit precisely within the established categories, the tax rate applicable to the next highest category will apply. This may have significant implications for innovative products or new market offerings.
Taxpayer obligations
The agreement also strengthens compliance obligations for producers and importers, who must:
- Report monthly distributor sale prices to the Tax Policy Directorate.
- Comply with applicable tariff classification guidelines.
- Adhere to controls implemented by the customs administration.
Key considerations
Companies operating in these industries should assess the impact of this adjustment on pricing structures, margins, and commercial strategies, as well as review the proper classification of their products to mitigate potential tax risks.
