Honduras: Five-year extension of tax benefits under temporary import regime
Tax benefits and incentives granted by the temporary import regime is extended for a period of five tax years.
Decree 2-2026 (published in the official gazette La Gaceta on February 6, 2026) extends the validity of the tax benefits and incentives granted by the temporary import regime (RIT) for a period of five tax years. This applies to beneficiaries:
- Whose incentives are still valid and may request the extension once the initial 12 years have expired
- Whose incentives expire during a special tax period in 2026
- Whose incentives expire December 31, 2025
For more information, contact a KPMG tax professional in Honduras:
Luis Zelaya | lzelaya@kpmg.com