Honduras: Various tax relief approved for FY 2026

Covering income tax, sales tax, vehicle taxes, and more

The following tax relief programs have been approved for fiscal year (FY) 2026:

Tax Administration Service: A four-month amnesty allows taxpayers to fulfill all outstanding material or formal obligations until December 31, 2025, without any monetary penalty, including fines, surcharges, and interest. This applies to income tax, sales tax, solidarity contribution, net asset tax, and withholdings.
Municipalities (municipal taxes): A three-month municipal tax amnesty is granted in all municipalities nationwide for the payment of fines, surcharges, interest on debts, and any other type of late payment charges, whether administrative or judicial, accumulated as of December 31, 2025.
National Electric Energy Company: A three-month amnesty is granted for fines, surcharges, interest, and related obligations outstanding as of December 31, 2025.
Property Institute (vehicle taxes): A three-month amnesty is granted for late payments or noncompliance with tax obligations to the State of Honduras, through the Property Institute (IP), for the 2025 fiscal year or prior years, regarding motor vehicles, motorcycles, or similar vehicles.
Customs (vehicle import taxes): A three-year period is authorized for the importation, nationalization, and registration of vehicles, with or without license plates from other countries, at any customs office in the country, regardless of origin or year of manufacture. For vehicles manufactured in 2010 or earlier, a one-time payment of 10,000 lempiras (L.10,000.00) is required, which includes the 2026 vehicle registration.
Municipal Water and Sanitation Unit: A three-month amnesty is granted for the payment of fines, surcharges, and late payment interest for reconnection services with outstanding balances due by December 31, 2025, with any service provider, whether state, municipal, community-based through water boards, community associations, or services operated by public or private companies.

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

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Honduras: Various tax relief approved for FY 2026

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