#Honduras 🇭🇳 #BDS_LaborAlert: Update to the 2026 Progressive Income Tax Table
The Revenue Administration Service (SAR) reported on Thursday, January 8, the update to the ...
Individual taxpayers, companies, and employers can now take advantage of temporary benefits to regularize their outstanding obligations without paying fines, surcharges, or interest.
Decree No. 78-2026, approved by the National Congress and published in the Official Gazette on June 12, has entered into force, establishing several amnesty programs aimed at facilitating compliance with tax and social security obligations.
This legislation provides for a four-month tax amnesty for taxpayers with outstanding substantive or formal obligations incurred through December 31, 2025. The benefit applies to taxpayers who filed returns or made payments late exempting them from fines, surcharges, and interest, provided that the principal tax liability is paid within the established period.
The decree also establishes a special amnesty for outstanding obligations owed to the Honduran Social Security Institute (IHSS). For a period of four months, public and private sector employers can regularize their contributions without incurring additional charges, either by paying the outstanding amounts or by formalizing the debt in accordance with the terms established by the Institute. In addition, the IHSS must restore access to healthcare and social protection benefits for registered individuals whose employers have participated in this amnesty.
Likewise, all municipalities throughout the country are required to implement a municipal amnesty, exempting taxpayers from fines, surcharges, and interest arising from overdue municipal taxes, fees, and contributions. This benefit also extends to taxpayers currently subject to payment arrangements.
The legislation further includes an amnesty for outstanding obligations related to water supply and sanitation services.
According to the National Congress, these measures are intended to ease the economic burden on individuals and businesses, encourage voluntary compliance with legal obligations, and strengthen the revenue collection for public institutions.
Given the limited duration of these benefits, taxpayers are encouraged to review their particular circumstances promptly in order to take advantage of the exemptions established under Decree No. 78-2026.
