between one and six taxes governments apply to fuels in Central Americaaccording to the bulletin prepared by the Central American Integration System (Sica).
In Honduras, Costa Rica and Panama there is only one tax. In El Salvador six taxes are applied. In Honduras, the Attention to Social Programs and Conservation of Road Heritage (ACPV) tax established in the Law to Stimulate Production, Competitiveness and Support for Human Development is in force.
Article 40 of this regulation emphasizes that the contribution is a contribution that will be used for the conservation of road heritage and attention to social programs.
In Honduras, through decree 3-2022 that came into force on February 11, 2022, the tax on gasoline and diesel was reduced by 0.4140 cents (10.13 lempiras) via reform. Since that date, the government receives 24.55 lempiras, which is 0.99 cents, for premium gasoline. The tax per gallon of regular gasoline is 20.58 lempiras or 0.83 dollar cents and 0.72 dollars (L17.86) for diesel.
In the case of Panama and Costa Rica, the tax applied to fuels is called Conglobated Consumption/Specific Tax. However, this contribution is greater in Costa Rica, where 2.04 dollars (L50.59) are charged for premium gasoline, 1.95 dollars (L48.36) for regular gasoline and $1.15 (L28.52) for diesel, respectively.
For gasoline the tax is the same in Panama (60 cents of a dollar (L14.88) and for diesel it is 25 cents of a dollar.
The same thing happens in Nicaragua, where there is Conglobated Specific Tax (IEC) as well as the Road Maintenance Fund (FMV), which add up to $0.86 (L21.33) for premium and regular gasoline, while $0.70 (L17.36) is charged for diesel.
In Guatemala the taxes are the Distribution Tax and the Value Added Tax with 1.01 dollars (L25.05) for premium gasoline, 98 cents of a dollar (L24.30) for regular gasoline and 55 cents for diesel, which implies 13.64 lempiras.
