Honduras extends tax-amnesty window to 31 December

National tax liabilities

The National Congress says taxpayers with outstanding national tax liabilities may regularise them without the fines, surcharges and interest generated by a failure to file, or by late, partial or missing payment. The relief does not cancel the underlying tax: taxpayers must pay the outstanding principal within the period, amount and other conditions applicable to the relevant tax or law.^[1]

The measure follows Decree No. 7-2026. Article 7 of that decree created a four-month national tax amnesty for material or formal obligations left unfulfilled by 31 December 2025, including relief from monetary penalties, surcharges and interest. Article 12 made the earlier decree effective on publication in La Gaceta. Decree No. 226-2026 is therefore a further legal-stage development extending the opportunity to regularise, rather than a new general exemption from Honduran tax.^[1][2]

Separate non-tax amnesties

The new decree also continues separate relief concerning municipal taxes, vehicle obligations, employer and employee social-security contributions, water and sanitation, and electricity charges. For private-sector employers, Congress says the social-security amnesty covers unpaid employer and employee contributions, with the principal debt paid or documented and guaranteed by 31 December. These elements require their own eligibility analysis.^[1]

Action before 31 December

Groups with Honduran entities should identify outstanding returns, assessments and payments, distinguish principal tax from penalties and interest, and confirm the procedure with the Revenue Administration Service before relying on relief. The 31 December date is an amnesty cut-off, not a general extension of every underlying return deadline. Congress also says responsible bodies must report the impact of the amnesties within 60 days after they end.^[1]