On February 14 of this year, by decree number 5-2024, the National Congress implemented a total amnesty for the payment of interest, fines and administrative charges caused by administrative or judicial delays in obligations with the Honduran Municipalities. This applies to obligations prior to December 1st, 2023.

Any company or individual with tax debts to their respective municipalities, can enjoy this benefit, even if there are current administrative payment agreements between the parties.

Additionally, payment plans of less than 1 year may be established, and the Municipality may grant discounts of up to 20% for the main tax obligation; provided that a prior process of application and authorization is followed by the competent authorities.

The deadline to apply for said amnesty is June 30th, 2024.

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Auxadi can become your ideal partner in Honduras. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.

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All information contained in this publication is up to date on 2022. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.