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

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…