PCM-27-2025
Congreso Nacional
- Decree: PCM-27-2025
- Published: September 13, 2025
- Issuing body: Congreso Nacional
- Gazette: 36,942
- Category: Financial & Tax
Summary
This decree approves Honduras' general budget for 2026 for L. 469,248,998,964. It authorizes the Ministry of Finance to present this budget to Congress for discussion and approval. It affects all central and decentralized public institutions that will execute the State's expenses and revenues.
Considerations
Whereas Article 321 of the Constitution of the Republic mandates: "State Servants have no more powers than those expressly conferred upon them by Law. Every act they execute outside the Law is null and implies liability".
Whereas it corresponds to the Secretaries of State the common powers provided for in the Constitution of the Republic and in the Law; likewise, it corresponds to them the knowledge and resolution of matters of their jurisdiction. WHEREAS: The act of delegation, in addition to indicating the delegating body, the object of the delegation and the delegated body, may contain mandatory instructions for it in procedural matters.
Whereas by Executive Agreement No. 271-2022 dated March 31, 2022, the Constitutional President of the Republic, in exercise of the powers vested in her, appoints to the
Articles
Approve the General Budget of Income and Expenditures of the Republic for Fiscal Year 2026, presented by the State Secretary in the Office of Finance, which is formulated considering what is established in the Medium-Term Macro Fiscal Framework (MMFMP) 2026-2029, the Fiscal Responsibility Law (LRF) and the budgetary ceilings considered in the MMFMP, which amounts to the sum of FOUR HUNDRED SIXTY-NINE THOUSAND TWO HUNDRED FORTY-EIGHT MILLION NINE HUNDRED NINETY-EIGHT THOUSAND NINE HUNDRED SIXTY-FOUR LEMPIRAS EXACT (L.469,248,998,964.00) broken down as follows: a) Approve as an estimate of Income and Expenditures of the Central Administration for Fiscal Year 2026, the sum of TWO HUNDRED SEVENTY-NINE THOUSAND NINE HUNDRED SEVENTY-SEVEN MILLION THREE HUNDRED SIXTY-FOUR THOUSAND FIVE HUNDRED SEVENTEEN LEMPIRAS EXACT (L.279,977,364,517.00); and, b) Approve as an estimate of Income and Expenditures of the Decentralized Administration for Fiscal Year 2026, the sum of ONE HUNDRED EIGHTY-NINE THOUSAND TWO HUNDRED SEVENTY-ONE MILLION SIX HUNDRED THIRTY-FOUR THOUSAND FOUR HUNDRED FORTY-SEVEN LEMPIRAS EXACT (L189,271,634,447.00).
The State Secretary in the Office of Finance is authorized to present the General Budget Project of Income and Expenditures of the Republic, Fiscal Year 2026 and its General Provisions before the National Congress, for the corresponding discussion and approval.
This Agreement is of immediate execution and shall be published in the Official Gazette "La Gaceta". Given in the city of Tegucigalpa, municipality of the Central District, on the twelfth (12) day of the month of September of the year two thousand twenty-five (2025). COMMUNICATE AND PUBLISH. IRIS XIOMARA CASTRO SARMIENTO CONSTITUTIONAL PRESIDENT OF THE REPUBLIC LESLY SARAHÍ CERNA STATE SECRETARY IN THE OFFICE OF THE PRESIDENCY MIRTHA CLAUDINA GUTIÉRREZ REYES STATE SECRETARY IN THE OFFICE OF SOCIAL DEVELOPMENT, BY LAW CHRISTIAN DAVID DUARTE CHÁVEZ STATE SECRETARY IN THE OFFICE OF FINANCE TOMÁS EDUARDO VAQUERO MORRIS STATE SECRETARY IN THE OFFICES OF GOVERNANCE, JUSTICE AND DECENTRALIZATION JAVIER EFRAIN BÚ SOTO STATE SECRETARY IN THE OFFICES OF FOREIGN AFFAIRS AND INTERNATIONAL COOPERATION SERGIO VLADIMIR COELLO DÍAZ STATE SECRETARY IN THE OFFICE OF TRANSPARENCY AND FIGHT AGAINST CORRUPTION RICARDO ARTURO SALGADO BONILLA STATE SECRETARY IN THE OFFICE OF STRATEGIC PLANNING FREDIS ALONSO CERRATO VALLADARES STATE SECRETARY IN THE OFFICE OF ECONOMIC DEVELOPMENT DORIS YOLANY GARCÍA PAREDES STATE SECRETARY IN THE OFFICE OF WOMEN'S AFFAIRS HÉCTOR GUSTAVO SÁNCHEZ VELÁSQUEZ STATE SECRETARY IN THE OFFICE OF SECURITY CARLA MARINA PAREDES REYES STATE SECRETARY IN THE OFFICE OF HEALTH LUCKY HALACH MEDINA ESTRADA STATE SECRETARY IN THE OFFICES OF NATURAL RESOURCES AND ENVIRONMENT DANIEL ENRIQUE ESPONDA VELÁSQUEZ STATE SECRETARY IN THE OFFICE OF EDUCATION HECTOR LONGINO BECERRA LANZA STATE SECRETARY IN THE OFFICE OF HUMAN RIGHTS LAURA ELENA SUAZO TORRES STATE SECRETARY IN THE OFFICES OF AGRICULTURE AND LIVESTOCK ERICK MEDARDO TEJADA CARBAJAL STATE SECRETARY IN THE OFFICE OF ENERGY OCTAVIO JOSÉ PINEDA PAREDES STATE SECRETARY IN THE OFFICES OF INFRASTRUCTURE AND TRANSPORTATION WILMER JAVIER FERNÁNDEZ ALACHÁN STATE SECRETARY IN THE OFFICES OF LABOR AND SOCIAL SECURITY YADIRA ESTHER GÓMEZ CHAVARRÍA STATE SECRETARY IN THE OFFICE OF TOURISM GLORIA ANNARELLA VÉLEZ OSEJO STATE SECRETARY IN THE OFFICES OF CULTURES, ARTS AND PATRIMONIES OF THE PEOPLES OF HONDURAS WARREN ILDEFONSO OCHOA ORELLANA STATE SECRETARY IN THE OFFICES OF COMMUNITY DEVELOPMENT, WATER AND SANITATION JOSÉ JORGE FORTÍN AGUILAR STATE SECRETARY IN THE OFFICES OF RISK MANAGEMENT AND NATIONAL CONTINGENCIES (COPECO) JUAN CARLOS COELLO DÍAZ STATE SECRETARY FOR THE DEVELOPMENT AND MONITORING OF PROJECTS AND AGREEMENTS LIZETH ARMANDINA COELLO GÓMEZ STATE SECRETARY IN THE OFFICES OF CHILDHOOD, ADOLESCENCE AND FAMILY
Related laws
- Decreto Ejecutivo No. PCM-008-2026 — Aprobación del Proyecto de Presupuesto General de Ingresos y Egresos de la República Reformulado para el Ejercicio Fiscal 2026 (Decree PCM-008-2026, 2026)
- Decree 352-2025 by which the Honduran Institute of Land Transportation is authorized to issue operation certificates and special permits for all modalities of public and special land transportation services for passengers and cargo — Decree 352-2025 authorizes the Honduran Land Transport Institute to issue operating certificates and special permits for all types of public and private land transport of passengers and cargo. It allows transporters with overdue obligations to regularize their situation by paying two periods of validity, without complying with certain previously established requirements. (Decree 352-2025, 2025)
- MjY4NDY0Nw==(1) (Decree 52-2026, 2026)
- Executive Decree PCM 27-2024 through which the Comprehensive System for the Guarantee of Rights of Children and Adolescents in Honduras (SIGADENAH) is created — This decree approves the National Policy for Early Childhood, Childhood and Adolescence 2024-2033, which establishes three strategic objectives: surviving in a healthy environment, accessing quality education, and living free from violence. It directs all government institutions to implement this policy to protect and guarantee the rights of children and adolescents in Honduras. (Decree 27-2024, 2024)
- Decreto Ejecutivo No. PCM-026-2024 — Medidas de disciplina presupuestaria y reducción del gasto público para el Ejercicio Fiscal 2024 (Decree PCM-026-2024, 2024)