Decree 38-2026
Congreso Nacional
- Decree: 38-2026
- Published: March 28, 2026
- Issuing body: Congreso Nacional
- Gazette: 37,106
- Category: Administrative
Summary
This decree authorizes the State to directly purchase vehicle license plates and identification technology, resolving years of accumulated plate shortages. It benefits drivers by modernizing the vehicle registration system and helps the State improve security, tax collection, and public order. These purchases are exempt from customs taxes.
Considerations
Whereas the Constitution of the Republic establishes as a fundamental duty of the State to guarantee the security of persons and their property, as well as to promote the necessary conditions for the maintenance of public order, social peace, and the protection of the general interest.
Whereas vehicular identification constitutes an essential instrument for public safety, national and municipal tax administration, territorial control by the State, and the prevention and combat of common and organized crime.
Whereas the vehicle fleet of the Republic of Honduras has experienced sustained growth in recent decades, currently reaching more than THREE MILLION SIX HUNDRED THOUSAND (3,600,000.00) registered vehicles, which requires the existence of a modern, secure, and efficient vehicular identification system.
Whereas the lack of timely supply of vehicular license plates in recent years has generated an accumulated deficit that compromises the capacity of the State to adequately identify vehicles circulating in the national territory.
Whereas the absence of adequate vehicular identification also affects the State's tax collection, particularly in relation to the Annual Vehicle Single Fee and other tax obligations linked to the national vehicle fleet.
Whereas the State of Honduras previously implemented an Electronic Vehicular Identification System based on RFID technology, in accordance with recognized international standards, which currently constitutes the technological foundation of the National Vehicle Registration System.
Whereas the magnitude of the accumulated delay in the supply of vehicular license plates and the associated risks to public safety make it necessary to adopt extraordinary measures to immediately restore the capacity of the State to adequately identify the national vehicle fleet.
Whereas it falls to the National Congress, in the exercise of its constitutional powers, to adopt the necessary legislative measures to guarantee national security, public order, and the adequate provision of public services.
Whereas the exemption to carry out this purchase in response to the situation facing the National Vehicle Identification System makes it necessary to adopt extraordinary financial-administrative measures that permit the urgent restoration of the supply of vehicular license plates, in order to guarantee the operational continuity of the existing technological system and achieve a reduction in the impact on the economy of Honduran citizens.
Whereas in accordance with the provisions of Article 205, Attribution 1) of the Constitution of the Republic, it is within the power of the National Congress to: Create, decree, interpret, reform, and repeal Laws.
Articles
The Executive Branch is authorized, through the Board of Directors of the Institute of Property (IP), to: Subscribe, through direct contracting, contracts for the provision of vehicle license plates of all types, as well as the acquisition and implementation of vehicle readers, license plate reading arches for highways, communities, customs and border points and other works, goods, services, technological infrastructure and information technology platforms, including servers, communication links, licenses and computer systems necessary to eliminate the existing backlog in the supply of vehicle license plates generated during the last three (3) years and to guarantee continuous and uninterrupted supply of vehicle license plates in the coming years. The contracted companies or suppliers must be direct manufacturers of the required systems and elements, not permitting the participation of intermediaries or local representatives, except when it is regional representations for multiple countries. Likewise, they must guarantee the maintenance of the technological and security standards currently in force in the National License Plate System, ensuring compatibility with more than two million (2,000,000) vehicle license plates currently in circulation, as well as functional and technological interoperability with the platforms of the Institute of Property (IP), its Associated Centers and Peripheral Registry Offices, the Municipalities, the Customs Administration of Honduras, the Tax Administration Service (SAR) and the Ministry of State in the Office of Security (SEDS). The contracting carried out under this Decree must be subject to internal and external audit mechanisms throughout the entire contracting and execution process.
Authorize the Ministry of State in the Office of Finance (SEFIN) to make the budgetary adjustments and modifications necessary in favor of the Institute of Property (IP) and other State institutions linked to compliance with this Decree, in order to guarantee the implementation of the measures established herein. For such purposes, the Ministry of State in the Office of Finance (SEFIN) is empowered to identify and manage sources of internal or external financing, as well as to make budgetary modifications between institutions of the Executive Branch, in accordance with current budgetary regulations, for the purpose of incorporating into the General Budget of Income and Expenditures of the Republic the necessary allocations for the execution of this Decree.
It is ordered that the Ministry of State in the Office of Finance (SEFIN) and the Customs Administration of Honduras, within the scope of their respective competencies, carry out the necessary administrative proceedings to make effective the exemption from applicable taxes, fees, tariffs and other customs duties, including the fee for electronic data transmission with the Customs Administration of Honduras, as well as the costs associated with the mandatory use of a customs agent, in the purchases, acquisitions and imports of goods, equipment, technologies, systems and services that the Institute of Property (IP) carries out for the implementation and execution of the measures established in this Decree. The competent institutions must exercise the necessary control mechanisms to ensure that the goods acquired under this exemption are used exclusively for the purposes established in this Decree.
This Decree shall enter into force upon its publication in the Official Gazette "La Gaceta". Done in the City of Tegucigalpa, Municipality of the Central District, in the Session Hall of the National Congress, on the nineteenth day of the month of March of two thousand twenty-six. JOSÉ TOMÁS ZAMBRANO MOLINA PRESIDENT CARLOS ROBERTO LEDEZMA CASCO SECRETARY ARIANA MELISSA BANEGAS CARCAMO SECRETARY To the Executive Branch Therefore: Execute. Tegucigalpa, M.D.C., March 20, 2026 NASRY JUAN ASFURA ZABLAH PRESIDENT OF THE REPUBLIC MINISTRY OF STATE IN THE OFFICE OF THE PRESIDENCY
Related laws
- Legislative Decree No. 196-2026 — Reform of Article 3 of Decree No. 38-2026 on Tax Exemptions for the Property Institute — This law expands tax exemptions for the Property Institute and its contracted companies, allowing them to import and purchase equipment for vehicle plates locally without paying customs duties, tariffs, or sales tax. It benefits the State by reducing costs of the vehicle identification project, but prohibits these exemptions from being passed on as price increases. (Decree 196-2026, 2026)
- Executive Agreement 022-DP-2026 through which Guidelines are established for the Execution of Actions aimed at Guaranteeing the Stability and Comfort of Tourists in the Different Tourist Destinations of the Country — This agreement establishes guidelines to keep and protect Honduras' tourist beaches clean, especially in the Bay Islands, through regular cleaning activities, specialized equipment, and monitoring indicators. It benefits tourists, hotel owners, and the sustainability of the tourism sector with international donation funds.
- Decreto Legislativo No. 38-2026 — Presupuesto General de Ingresos y Egresos de la República para el Ejercicio Fiscal 2026 (Decree 38-2026, 2026)
- Decree 62-2026 — This decree approves Honduras' General Budget for 2026 totaling L444,335 million, with a fiscal deficit of 1.0%. It prioritizes investment in education, health, and infrastructure, allocating L48,229 million (4.4% of GDP) to productive projects. It establishes execution and budget control rules for all public institutions. (Decree 62-2026, 2026)
- Decreto Legislativo — Disposiciones Presupuestarias del Ejercicio Fiscal 2026