PCM-008-2026

The Government approves Honduras' revised 2026 budget of L. 444,265.8 million, distributed between central and decentralized administration. This budget finances public services, salaries, infrastructure and social programs using tax income, institutional resources and international donations. It is authorized to present it to Congress for final discussion and approval.

Whereas, in accordance with Article 245, Numerals 2 and 19, of the Constitution of the Republic, it is the responsibility of the President of the Republic to administer Public Treasury and direct the economic and financial policy of the State.

Whereas, the Executive Power is constituted by the Presidency of the Republic, the Council of State Secretaries, and the State Secretaries, with the latter being collaborators of the Presidency of the Republic whose function is to guide, direct, coordinate, supervise, and control the activities of their respective offices, as well as the exercise of the attributions conferred by law as established in Articles 246 and 247 of the Constitution of the Republic; Articles 10 and 36 Numeral 1) of the General Law of Public Administration.

Whereas, the General Law of Public Administration in its Article 22 Numeral 4, establishes that it corresponds to the Council of State Secretaries to formulate and approve, in accordance with development plans, the Project of General Budget of Income and Expenses of the Republic, which the Executive Power must submit annually to the approval of the National Congress.

Whereas, in accordance with Article 367 of the Constitution of the Republic, the Budget Project must be presented by the Executive Power to the National Congress within the first fifteen (15) days of the month of September of each year and, in the year 2025, the budget project was delivered, in a timely and proper manner, to the National Congress by the Executive Power through the State Secretariat of the Office of Finance; however, the National Congress did not conduct the discussion or approval thereof for the new period of the Government of the Republic, thus providing the opportunity to make the pertinent budgetary adjustments and reformulations.

Whereas, the total amount of the Budget Project presented to the National Congress for Fiscal Year 2026 in the month of September 2025 amounted to L.469,249.0 million, with a variation of L.38,341.2 million with respect to the Approved Budget for Fiscal Year 2025, that is, with an increase of 8.9%. The allocation for the Central Administration was L.279,977.4 million with an increase of L.13,309.8 million equivalent to 5.0% with respect to the Approved Budget for Fiscal Year 2025, and for the Decentralized Administration was L.189,271.6 million with a variation of L.25,031.4 million equivalent to 15.2% with respect to the Approved Budget for Fiscal Year 2025.

Whereas, the President of the Republic issued precise instructions to conduct an exhaustive review to reformulate the Budget Project for Fiscal Year 2026 presented to the National Congress in September 2025, and after such review, the Reformulated Budget Project for Fiscal Year 2026 is presented, which amounts to L.444,265.8 million with a variation of L.13,358.0 million with respect to the Approved Budget for Fiscal Year 2025, that is, with an increase of 3.1%; however, if compared with the Budget Project for Fiscal Year 2026 that was presented to the National Congress in the month of September 2025, it shows a decrease of -5.3% (L.24,983.2 million). The allocation for the Central Administration in the Reformulated Budget amounts to L.263,807.1 million with a decrease of -L.2,860.5 million equivalent to -1.1% with respect to the Approved Budget for Fiscal Year 2025, and if compared with the Budget Project for Fiscal Year 2026 that was presented to the National Congress in the month of September 2025, it shows a decrease of -5.8% (L.16,170.3 million). For its part, in the Decentralized Administration, the Reformulated Budget amounts to L.180,458.7 million with an increase of L.16,218.5 million equivalent to 9.9% with respect to the Approved Budget for Fiscal Year 2025, and compared with the Budget Project for Fiscal Year 2026 that was presented to the National Congress in the month of September 2025, it shows a decrease of -4.7% (L.8,812.90 million).

Whereas, under the coordination of the State Secretariat of the Office of Finance, public institutions adjusted their Strategic and Operational Planning to the Government Plan "Together We Will Be Well", in the same manner, SEFIN proceeded to make adjustments in the budgets of public institutions on the Integrated Financial Administration System platform (SIAFI) in accordance with government priorities.

Whereas, the Budgets of public institutions maintained their distribution in the following expenditure groups: Personal Services, Non-Personal Services, Materials and Supplies, Capitalizable Assets, Transfers, Financial Assets, Debt Services, and Other Expenses, financing such expenditures with income from taxes, principally from Sales Tax and Income Tax collected through the Private Financial System and transferred to the Unified Account System of the General Treasury of the Republic (TGR); likewise with the estimation of income from own collection of those institutions that generate their own resources, from both internal and external credit, and from Donations.

Whereas, the Reformulated General Budget Project of Income and Expenses of the Republic for Fiscal Year 2026 is financed with national sources that correspond to resources from the national treasury, own resources and internal credit and donations from the following taxes: Sales Tax and Income Tax, collected through the private financial system and transferred to the Unified Account of the General Treasury of the Republic (TGR); as well as those self-generated resources (Own Resources) by some public institutions of both the Central and Decentralized Administration, and with external sources included in these loans and donations from friendly governments and international organizations.

Whereas, the Government of the Republic will execute the Government Plan "Together We Will Be Well", framed in the following pillars: 1) Political certainty and legal security for a business-friendly environment and respectful of the rights of citizens; 2) Security policies to live, coexist, and work without fear; 3) Foreign relations policy and migration policy of the Honduran State; 4) Policy for efficient energy generation for Honduras's competitiveness; 5) Infrastructure policy for the construction and maintenance of road, housing, and productive patrimony; 6) Hands to the Land: Policy for competitiveness and sustainability of Honduras's agroindustrial sector; 7) Policy for Honduran industrial transformation; 8) Policy for the promotion and revitalization of sustainable tourism; 9) Policies for the transformation of health services and improvement of the quality of life of the Honduran population; 10) Quality, pertinent, and inclusive education policy for Honduras's development; and, 11) Policy for inclusive and sustainable social development in Honduras.

Whereas, the Government of the Republic continues to establish the foundations for an economic policy of safeguarding public finances, transparency, and financial integrity, and this is concretized in the presentation of the Reformulated General Budget Project of Income and Expenses of the Republic and its General Provisions for Fiscal Year 2026.