The Government of Honduras published Decree No. 7-2026 in the February 13, 2026 edition of The Gazette, approving a series of measures aimed at allowing taxpayers and service users to regularize outstanding obligations with the State.
The decree seeks to facilitate the settlement of debts accrued through December 31, 2025, by waiving fines, surcharges, and default interest, thereby helping improve the financial position of taxpayers and public service users.
Municipal amnesty
Article 1 of the decree establishes a three-month period for taxpayers to regularize municipal obligations outstanding as of December 31, 2025.
The benefit applies to municipal taxes, fees, and special assessments, allowing payment without fines or surcharges.
Importantly, municipalities are authorized to enter into payment agreements with taxpayers who are unable to pay the principal in full. Such agreements may extend beyond the effective period of the amnesty.
Additionally, the deadline to obtain the “Pronto Pago” discount for fiscal year 2026 municipal taxes has been extended by 30 days.
Tax and customs regularization
At the national level, Article 7 establishes a four-month tax amnesty, administered by the Honduran Revenue Service (SAR) and the Honduran Customs Administration.
This measure allows individuals and legal entities to regularize tax liabilities without monetary penalties, including, among others:
- Income Tax (ISR)
- Sales Tax (ISV)
- Net Asset Tax
- Withholdings and other taxes administered by the tax authority
Other relevant benefits
The decree also includes additional measures:
- Vehicle amnesty: A three-month period to pay the Annual Vehicle Registration Fee, vehicle registry fees, and municipal road taxes without fines or penalties.
- Energy and telecommunications amnesty: Benefits for debtors of the National Electric Energy Company (ENEE) and the Honduran Telecommunications Company (Hondutel), including the option to enter into payment agreements without interest or surcharges.
- Water and sanitation public service amnesty: Exemption from fines, surcharges, and late payment interest for reconnection with outstanding balances pending payment until December 31, 2025.
- Immigration amnesty: Suspension of administrative fines for irregular entry into the country (Article 8), effective through December 31, 2026, applicable to migrants in vulnerable situations who meet the established requirements.
Given the temporary nature of these benefits, taxpayers are advised to conduct an immediate review of their municipal, tax, and public service account statements in order to identify contingencies and take advantage of the deadlines established under the decree.
These measures represent a strategic opportunity to regularize obligations, eliminate ancillary charges, and clean up tax and administrative records.
