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Honduras Sets Average Minimum Salary 2026, Impacting Compliance Fines and Other Tax Matters

|Approved Changes|Honduras
Honduras

The Honduras Revenue Administration (SAR) has announced the average minimum salary (salario mínimo promedio vigente) 2026, which was set at HNL 14,917.20 by Executive Agreement SETRASS No. 233-2026, published in the Official Gazette on 29 April 2026. The average minimum salary is used for certain tax purposes, including as the basis for the fixed fines/penalties for failing to comply with formal tax obligations in the Tax Code, such as late filings or missing documentation. The fines are eit…

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