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.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Company formation and entity types | The most common Honduran entities are the Sociedad Anonima (S.A., a stock corporation) and the Sociedad de Responsabilidad Limitada (S. de R.L.), both governed by the Commercial Code. Incorporation is by public deed before a notary and registration with the Registro Mercantil (commercial registry, run through the Chambers of Commerce). | |
| 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) | |
| Minimum capital - S. de R.L. | HNL 5,000Codigo de Comercio (Commercial Code) | |
| 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) | |
The most common Honduran entities are the Sociedad Anonima (S.A., a stock corporation) and the Sociedad de Responsabilidad Limitada (S. de R.L.), both governed by the Commercial Code. Incorporation is by public deed before a notary and registration with the Registro Mercantil (commercial registry, run through the Chambers of Commerce).
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Other Honduras computations in the OpenAccountants library.
| 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 processingBizLatin Hub - Company Formation in Honduras |
| 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) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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