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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.

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February 25, 2026

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

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