Honduras: Guidance on tax holidays, announcement of audits

Tax authorities will be performing reviews to test taxpayer compliance

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May 21, 2025

The Secretariat of State for Finance (SEFIN) published Regulation No. 143-2025 (dated May 6, 2025) in the official gazette.

The regulation provides procedures for control and verification of tax holidays and states that the tax authorities will be performing reviews to test the compliance of taxpayers granted tax benefits.

The years subject to review are consistent with the five-year statute of limitations.


For more information, contact a KPMG tax professional in Honduras:

Luis Zelaya | lzelaya@kpmg.com

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