Decree No. 7-2026 is an extraordinary measure enacted by the National Congress in response to the country’s current economic climate. Lawmakers recognize that the crisis and other factors have led to significant delays in tax and utility payments, affecting both the Government revenue and institutional stability.
The decree aims to facilitate the regularization of outstanding obligations by temporarily waiving fines, surcharges, and interest through a comprehensive amnesty package. The regulation seeks to mitigate the economic impact on the population, promote tax fairness, guarantee equitable access to basic services, and strengthen voluntary compliance.
First, the decree establishes a municipal three-month amnesty. This measure allows the payment of debts accumulated as of December 31, 2025, without fines, surcharges, or interest, applicable to municipal taxes, fees, and contributions. The benefit covers both individuals and legal entities, including those who already had payment arrangements in place, and authorizes municipalities to offer payment arrangements that may extend beyond the validity period of the amnesty.
The decree also provides for an energy amnesty for outstanding obligations with the National Electric Power Company (ENEE). For three months, users may pay debts accumulated as of December 31, 2025, without surcharges, fines, or interest. In addition, payment agreements may be entered into under the conditions established by the institution.
In the vehicle sector, a three-month amnesty is granted for debts related to vehicle registration and other fees associated with motor vehicles, motorcycles, or similar means of transportation. Taxpayers may settle obligations from tax year 2025 or previous years without fines or penalties, including payment arrangements agreed upon during the amnesty period.
Moreover, the decree exceptionally authorizes the importation, nationalization, and registration of vehicles regardless of their origin or year of manufacture for a three-year period. For vehicles manufactured in 2010 or earlier, a single payment of L. 10,000.00 is established, which includes the 2026 vehicle registration, while vehicles manufactured after that year will be subject to the ordinary tax regime.
The decree also includes an amnesty for outstanding obligations with HONDUTEL, effective for three months. This measure allows the payment of debts without fines, surcharges, or interest and authorizes payment agreements even if the payment is made outside the amnesty period. For public institutions, compensation mechanisms are contemplated in accordance with applicable regulations.
A further amnesty is introduced for debts related to potable water and sanitation services with any provider, including state, municipal, community-based, or concessioned services. This amnesty will remain in effect for three months and waives fines, surcharges, late-payment interest, and reconnection charges for debts accumulated as of December 31, 2025.
In the tax sphere, the decree establishes a general four-month tax amnesty. This measure allows the regularization of material or formal tax obligations that were not complied with as of December 31, 2025, without financial penalties, including fines, surcharges, and interest. The taxes covered include Income Tax (ISR), Sales Tax (ISV), the Solidarity Contribution, the Net Asset Tax, and withholding obligations, among others.
The decree also provides for a migration amnesty valid until December 31, 2026. This includes measures aimed at migrants in vulnerable situations as well as the waiver of migration-related fines for both nationals and foreigners outside mixed migration flows. The National Immigration Institute must eliminate the corresponding administrative penalties.
Finally, the decree includes a provision concerning municipal debt owed to the Fire Department, establishing a payment projection for the year 2026. The regulation warns that if these payments are not fulfilled, surcharges could be reinstated beginning in January 2027.
As a cross-cutting obligation, the decree requires the institutions responsible for each amnesty to submit to the National Congress, within 60 days following the expiration of each measure, a report on its impact. This will allow the authorities to evaluate the results and determine the convenience of future initiatives of a similar nature.
Karla Andonie
Partner, BDS Asesores Honduras