The National Congress recently approved Decree No. 78-2026, published in the Official Gazette (La Gaceta) on June 12, 2026, which grants a new package of amnesties designed to facilitate the settlement of outstanding obligations owed to various public institutions.
The amnesties will be in effect for a period of four (4) months from the date of publication of the Decree and will allow taxpayers to obtain exemption from fines, surcharges, interest, and other incidental charges, subject to compliance with the conditions established in each case.
The main benefits provided for in the Decree are detailed below:
I- Tax Amnesty (SAR)
- Waiver of penalties for obligations already fulfilled: applies to taxpayers who filed returns, made late payments (in full or in part), or failed to make any payment and who, as a result, were subject to fines, surcharges, or interest.
- Regularization of outstanding obligations: allows taxpayers with unfulfilled material or formal obligations to regularize their tax status.
In both cases, the amnesty provides for full exemption from fines, surcharges, and interest associated with obligations corresponding to periods due up to December 31, 2025. However, this benefit is contingent upon the taxpayer regularizing their tax status by filing any outstanding returns and paying the principal tax owed, where applicable.
II- Honduran Social Security Institute (IHSS) Amnesty
The Decree grants amnesty from surcharges, fines, and interest on debts incurred by employers in the public and private sectors who have outstanding obligations related to employer and employee contributions to the Honduran Social Security Institute (IHSS).
The amnesty is subject to the following conditions:
- Employers in arrears must pay the principal debt and settle the amount owed within four (4) months following the Decree’s entry into force.
- The conditions, deadlines, and payment mechanisms will be established by the Honduran Social Security Institute (IHSS) in accordance with its applicable regulations.
- The IHSS must restore access to health and social protection services for members whose employers settle their outstanding obligations.
- The IHSS must carry out a process to clean up its accounts receivable portfolio by writing off debts deemed uncollectible that correspond to deceased individuals and duly liquidated legal entities, in order to strengthen the reliability of its financial and administrative information.
III. Municipal Tax Amnesty
An amnesty is granted in all municipalities nationwide with respect to outstanding municipal tax obligations.
The amnesty includes the waiver of fines, surcharges, interest, penalties, and other ancillary charges arising from late payment of municipal taxes, fees, and contributions.
Taxpayers, including those who already have active payment plans, may take advantage of the amnesty benefits. Additionally, municipalities may authorize payment plans to continue after the Decree expires and extend the “Early Payment” benefit for thirty (30) days.
IV- Amnesty for Drinking Water and Sanitation Services
Amnesty is granted to individuals and legal entities with outstanding obligations for drinking water and sanitation services, exempting them from fines, surcharges, late-payment interest, and reconnection fees. This benefit applies to debts owed to state, municipal, or community providers; water boards; trusts; and public or private companies holding concessions for these services.
To qualify for this benefit, users must:
- Pay the amounts owed for drinking water and sanitation services without incurring fines, surcharges, or late payment interest.
- Enter into payment agreements within the amnesty period, in accordance with the terms and deadlines established by each service provider.
Public institutions that enter into payment agreements may offset debts, which may be incorporated as part of the agreements entered into.
The approval of Decree No. 78-2026 represents a significant opportunity for taxpayers to settle outstanding obligations with the Tax Administration, the Honduran Social Security Institute, municipalities, and other public entities, thereby benefiting from the waiver of fines, surcharges, interest, and other applicable ancillary charges in each case. However, it is important to remember that the amnesty does not extinguish the principal debt owed; therefore, it is advisable to evaluate each situation on a case-by-case basis to determine the applicability of the benefits, identify potential savings, and take the necessary actions within the deadlines established by the Decree.