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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Every figure is drawn from this Tax Guide and cited to its source.
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 capital
Pasting this into your AI section by section is slow and easy to get wrong. and it loads the whole Guide automatically — with dependency resolution and conservative defaults, every figure cited to its source.
Other Honduras computations in the OpenAccountants Tax Library.
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 ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.