Source-cited draft: company formation & entity choice for Honduras (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Sociedad Anonima (S.A.)
Stock corporation with shares; minimum two shareholders, no statutory maximum; liability limited to capital contributedCodigo de Comercio (Commercial Code)
Sociedad de Responsabilidad Limitada (S. de R.L.)
Limited liability company; maximum 25 partners; 100% foreign ownership permittedCodigo de Comercio (Commercial Code)
Minimum capital - S.A.
HNL 25,000 (approx USD 1,000)Codigo de Comercio (Commercial Code) — https://www.bizlatinhub.com/types-legal-entities-honduras/View source ↗
Minimum capital - S. de R.L.
HNL 5,000 ((approx - confirm))Codigo de Comercio (Commercial Code) — https://www.bizlatinhub.com/types-legal-entities-honduras/View source ↗
Constitution by public deed
Articles of incorporation (escritura de constitucion) executed before a notary; reviewed by the Registro Mercantil before legal personality is grantedCodigo de Comercio (Commercial Code)
Step 1 - Deposit capital
Open a Honduran bank account and deposit the initial share capitalCodigo de Comercio (Commercial Code)
Step 2 - Register articles
Register the articles of incorporation with the Registro Mercantil (Chamber of Commerce)Codigo de Comercio (Commercial Code)
Step 3 - Tax registration (RTN)
Obtain the Registro Tributario Nacional (RTN / tax ID) from SARCodigo Tributario (Tax Code)
Step 4 - Operating permit
Obtain the municipal operating permit (permiso de operacion) and any required zoning certificateLey de Municipalidades (Municipalities Law)
Typical incorporation timeline
Approximately 2 to 6 weeks depending on bank account opening and registry processing ((approx - confirm))BizLatin Hub - Company Formation in Honduras — https://www.bizlatinhub.com/company-formation-honduras/View source ↗
Core annual compliance
Annual ISR return, monthly ISV and withholding returns, monthly IHSS/RAP/INFOP filings, and renewal of the municipal operating permitLey del Impuesto sobre la Renta (Income Tax Law)
Municipal industry/commerce tax
Progressive levy on gross income ranging roughly from 0.15 to 0.40 per thousand depending on annual income bandLey de Municipalidades (Municipalities Law) — https://taxsummaries.pwc.com/honduras/corporate/taxes-on-corporate-incomeView source ↗
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