National Congress Approves New Amnesty Package

Published on Feb 27, 2026

Rodolfo Salgado, Senior Associate at ARIAS Honduras and expert in Corporate and Commercial Law, presents this article on the approval by the Honduran National Congress of a package of amnesties. 

 

As of February 13, 2026, with the publication of Legislative Decree No. 7-2026 in the Official Gazette La Gaceta, the amnesty package approved by the Congreso Nacional de Honduras has entered into force.  

 

The aforementioned legislative decree was published in Official Gazette No. 37,069, establishing various amnesty benefits regarding the payment of interest, fines, and surcharges arising from taxes, fees, or contributions owed to different State institutions. These measures are aimed at various productive sectors and the general population, with the objective of allowing taxpayers who meet the established requirements to regularize their status and become current with their obligations to the State. 

 

Among the principal benefits provided in the decree are the following: 

 

  • TAX AMNESTY: A Tax Amnesty is granted for a period of four 4 months from the effective date of the Decree, allowing taxpayers to comply with all outstanding material or formal tax obligations due as of December 31, 2025, without the imposition of monetary penalties, including fines, surcharges, and interest. 

This benefit applies to obligations related to the following taxes: 

  • Income Tax  

  • Sales Tax 

  • Solidarity Contribution 

  • Net Asset Tax 

  • Withholding Taxes 

  • MUNICIPAL AMNESTY: A Municipal Tax Amnesty is granted for a period of 3 months from the publication of Legislative Decree No. 7-2026, applicable to all municipalities nationwide. This benefit includes amnesty from the payment of fines, surcharges, interest on outstanding debts, additional charges, and any other penalties arising from default, whether in administrative or judicial proceedings, accrued as of December 31, 2025, in connection with municipal taxes, fees, and contributions. 

Likewise, taxpayers with existing payment plans may settle their municipal obligations during the term of this amnesty free of default-related charges. 

  • IMMIGRATION AMNESTY: An Immigration Amnesty is granted until December 31, 2026, consisting of the temporary suspension of the administrative sanction derived from entry into the national territory through unauthorized border points. This benefit applies to foreign migrants or individuals forming part of mixed migratory flows in vulnerable conditions who are present in or transiting through the country in an irregular migratory status, provided they do not pose a threat to national security, public order, social peace, or the sovereignty of the State of Honduras. 

  • VEHICLE AMNESTY: A Vehicle Amnesty is granted for a period of 3 months to taxpayers who are in default or who have failed to comply with their tax obligations corresponding to fiscal year 2025 or prior years. This amnesty applies to motor vehicles, motorcycles, or similar vehicles registered with the Vehicle Property Registry. Under this benefit, taxpayers may pay the Annual Vehicle Registration Tax, Vehicle Registry Fees, including Municipal Road Fees and related contributions, free of fines and other penalties during the term of the Decree. 

The Decree also provides additional amnesty benefits. For further information regarding this matter, please do not hesitate to contact us. 

 

The information provided by ARIAS® is presented for informational purposes only. This information is not legal advice and is not intended to create, and does not constitute, an attorney-client relationship. Readers should not act upon this information without seeking advice from professional advisers.