Honduras: Tax amnesty programs extended

Decree No. 78-2026 (June 12, 2026) approves the extensions of various amnesty programs, representing an opportunity to regularize tax, social security, municipal, and public utility obligations without incurring additional penalties.

National tax relief

• Previously expired on June 13, 2026.
• Effective for four months starting from the publication of the decree in the official gazette.
• Exempts taxpayers from fines, penalties, surcharges, and interest related to unpaid taxes.
• Applies to taxpayers with outstanding material or formal obligations as of December 31, 2025, regardless of whether payments were late, partial, or remain outstanding.
• Principal tax must be paid within the specified period to access the benefits; otherwise, the benefits are lost and the corresponding liabilities are reactivated.

Honduran Social Security Institute amnesty

• Four-month period that waives surcharges, fines, and interest on debts related to employer and employee contributions.
• Applies to employers in both the public and private sectors.
• Employers with outstanding obligations must pay the principal debt or document and guarantee it within the amnesty period.
• The IHSS must restore health and social protection services to affiliates when their employers regularize their outstanding debts.
• The IHSS must clean up and write off accounts receivable deemed uncollectible from liquidated and deceased contributors.

Municipal tax relief

• Previously expired on May 13, 2026.
• Granted for a four-month period in all municipalities.
• Exempts taxpayers from fines, surcharges, interest, additional taxes, and other late fees.
• Applies to individuals and legal entities, including those with active payment plans.
• Municipalities may establish new payment plans extending beyond the amnesty period while maintaining the exemption of specified surcharges.
• The "Prompt Payment" discount benefits are extended for an additional 30 days.
• Municipalities must report the impact of these amnesties to the National Congress of Honduras within 60 days following their completion.

Comparison with prior decree

The newly published decree contains several key differences compared to the previous amnesty decree published in the official gazette on February 13, 2026:

• Addition of the national tax amnesty and the IHSS amnesty with specific rules
• No renewal of the energy amnesty for the National Electric Energy Company (ENEE), the vehicle amnesty, the amnesty for the Honduran Telecommunications Company (HONDUTEL), and the immigration amnesty, which were included in the February 2026 decree
• Incorporation of a 30-day extension for municipal "Prompt Payment" discounts
• Express inclusion of employers under the IHSS amnesty provisions
• Inclusion of an obligation for the IHSS to clean up and write off uncollectible accounts of liquidated or deceased contributors

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

Luis Zelaya | lzelaya@kpmg.com