The Honduran National Congress approved Decree No. 78-2026, published in the Official Gazette La Gaceta on June 12, 2026, establishing an extraordinary amnesty regime for the regularization of outstanding obligations before various State entities. The regime will be in force for a period of four months from the date of publication and may be availed of by individuals and legal entities with pending obligations in tax matters, social security, municipal taxes, or those related to drinking water and sanitation services.
Tax Administration Service (SAR) Amnesty
On tax matters, the regulation includes an amnesty administered by the Tax Administration Service (SAR), which allows for the full exemption of fines, surcharges, and interest linked to obligations corresponding to periods ending on or before December 31, 2025. The benefit applies both to obligations that remain outstanding and to those that were fulfilled late and generated penalties. To benefit from the regime, taxpayers must file any omitted returns, regularize their tax situation, and pay the principal tax amount where applicable.
Amnesty for Obligations Related to the Honduran Social Security Institute (IHSS)
The Decree also includes an amnesty for obligations related to the Honduran Social Security Institute (IHSS), under which fines, surcharges, and interest arising from employer and employee contributions are forgiven, provided that the conditions established by the institution are met and the full principal debt is paid within the effective period.
Municipal Tax Amnesty
Additionally, a Municipal Tax Amnesty is established, applicable to all municipalities in the country, covering the exemption of fines, surcharges, interest, surtaxes, and other accessory charges related to municipal taxes, fees, and contributions. This benefit may be accessed even by taxpayers with existing payment plans, and it includes the possibility of entering into new payment agreements in accordance with applicable regulations.
Amnesty for Drinking Water and Sanitation Services
The Amnesty for Drinking Water and Sanitation Services allows for the exemption of fines, surcharges, default interest, and reconnection charges associated with outstanding obligations to state entities, municipalities, water boards, and concession companies. To access this benefit, users must pay the outstanding principal or enter into payment agreements within the period established by the regulation. Additionally, the regime provides for compensation mechanisms in certain cases applicable to public institutions.
While the extraordinary amnesty regime allows for the exemption of accessory charges across various areas, its application is subject to compliance with specific requirements depending on the competent authority, and does not extinguish the underlying principal obligation. Accordingly, it is advisable to assess each situation individually to determine the scope of available benefits, the applicable requirements, and the steps needed to qualify under the regime within the established deadline.
For further information, please contact us at info@central-law.com
Senior Tax Manager – Honduras
Legal Tax Manager – Honduras
Disclaimer: This content is for informational purposes only and does not constitute, nor should it be interpreted as, legal advice from its authors or from CENTRAL LAW.
