What changed in Honduras
Every rule added or re-checked for Honduras in the last 90 days.
Prospera adopted Bitcoin as legal tender inside the zone, directly against the national CNBS ban and BCH's position
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Preguntas frecuentes, Hub de Innovaciones Financieras de HondurasA Prospera entity is, from the Dutch side, an entity of contested existence, and it may not even hold a Honduran tax number
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Algemene wet inzake rijksbelastingen, art 4, geldend van 01-01-2026The genuine low-tax opportunity in this corridor is ordinary territorial Honduras, not Prospera
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Reglamento de la Ley de Migracion y Extranjeria, published 3 May 2004Prospera's own arbitration center publishes a disclaimer telling residents they assume all risk of loss
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Legal Stability Disclosure and DisclaimerThe Roatan municipality has already physically closed a Prospera building over unpaid local tax
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Report to Congress on United States Investment in Prospera ZEDE, Section 7019(e), June 2026Customs suspended the ZEDE agreement, so the claimed import duty exemption is not being honoured at the border
Moving your company
AddedAI-extracted, cross-checkedSAR stopped issuing tax numbers to ZEDE entities, and Honduran banks froze their accounts, on Prospera's own sworn account
Moving your company
AddedAI-extracted, cross-checkedProspera's Delaware-derived legal system and arbitration are real and functioning, but foreign enforcement of its awards is genuinely uncertain
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Arbitration in Prospera: An Arbitration Utopia?Prospera's entity formation runs roughly USD 150 plus USD 130 a year residency and USD 150 to 300 a year for a registered agent, on a registry the state does not recognise
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Set Up Your Business in Prospera ZEDEThe USD 5,000 lump-sum tax program produces a Tax Residency Certificate, and it does not end your Dutch tax residence
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Tax treaty countriesProspera advertises 5 percent personal, 1 percent business and 2.5 percent retail VAT, all operator claims on an annulled statute
Personal income tax
AddedAI-extracted, cross-checkedProspera itself advertises e-Residency at USD 130 a year and physical residency at USD 260, plus mandatory liability insurance on top
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Overview of (e)Residency (Help Center article now offline, current terms published on pzgps.hn)Prospera residency does not replace Honduran immigration status, it was never designed to and it still is not
Residency routes
AddedAI-extracted, cross-checkedProspera ZEDE has no valid Honduran legal foundation, and every other Prospera claim in this corridor keys off that fact
Residency routes
AddedAI-extracted, cross-checkedThe conserverende aanslag no longer lapses after 10 years, and Honduras adds a security requirement on top
Leaving home: exit tax and ties
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Conserverende aanslag bij emigratieA Dutch BV's statutory director stays inside Dutch wage tax unconditionally, and Honduras can tax the same work too
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Wet inkomstenbelasting 2001, art 7.2, geldend van 01-01-2026If Honduras does not actually tax the wage, the Dutch employer must keep withholding on all of it
Employer payroll obligations
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Wet op de loonbelasting 1964, art 2, geldend van 01-01-2026Under a 30-day block, Dutch relief needs proof Honduras actually taxed the work, which usually will not exist
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Besluit voorkoming dubbele belasting 2001, arts 8 tot en met 10, geldend van 01-01-2026A single 30-day-or-longer block of work in Honduras gets Dutch exemption without needing Honduras to tax anything
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Besluit voorkoming dubbele belasting 2001, arts 8 tot en met 10, geldend van 01-01-2026With no treaty there is no agreed PE threshold, and a home-working employee who can sign contracts is a live exposure
Permanent establishment risk
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Reglamento de la Ley del Impuesto Sobre la Renta, Acuerdo 799 of 19 Nov 1969Honduras is not FATF grey-listed, but that reading rests on a decade-old evaluation
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Jurisdictions under Increased Monitoring, 19 June 2026Honduras does not automatically exchange financial account information with the Netherlands, and that is a risk to manage, not a benefit to bank on
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Signatories of the CRS Multilateral Competent Authority Agreement, status 13 Mar 2025Supervised banks are banned from crypto since February 2024, but you personally are not
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Preguntas frecuentes, Hub de Innovaciones Financieras de HondurasA Honduran company actually managed from the Netherlands can still be a Dutch taxpayer, and no treaty resolves the clash
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Algemene wet inzake rijksbelastingen, art 4, geldend van 01-01-2026Corporate tax is 25 percent, plus a 5 percent solidarity surcharge and two further 1 percent floors
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Ley del Impuesto Sobre la Renta, Decreto Ley 25 of 1963, Texto Consolidado vigente 26 Jun 2018An S de RL forms from L 5,000, an SA from L 25,000, and neither capital floor is the real barrier
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Sociedad de Responsabilidad Limitada en HondurasResidency applications carry a USD 200 fee, thirteen document requirements, and a reported 3-year path to permanence
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Reglamento de la Ley de Migracion y Extranjeria, published 3 May 2004Honduran employment for a foreigner is a permiso especial the employer files, not a residency category
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Reglamento de la Ley de Migracion y Extranjeria, published 3 May 2004Investor residency needs USD 50,000 invested plus a USD 5,000 refundable Central Bank deposit
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Reglamento de la Ley de Migracion y Extranjeria, published 3 May 2004Pensionado needs USD 1,500 a month from abroad, and comes with a statutory income tax exemption on top
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Reglamento de la Ley de Migracion y Extranjeria, published 3 May 2004Rentista residency needs USD 2,500 a month, but you may not draw a salary, and the income must be routed through a Honduran bank
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Reglamento de la Ley de Migracion y Extranjeria, published 3 May 2004Residency comes from a closed list of eight categories, and employment is not one of them
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Reglamento de la Ley de Migracion y Extranjeria, published 3 May 2004True employee cost runs about 14 months of salary a year once the 13th, 14th month and severance are counted
Employment law
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Codigo del Trabajo, Decreto 189-59, consolidated text May 2018The 2026 minimum wage is a two-year tripartite deal, L 9,596.64 to L 19,298.72 across 12 activity bands including free zones
Employment law
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Acuerdo SETRASS-233-2026, La Gaceta 37,129, 29 Apr 2026IHSS is thin outside formal employment, private care is the practical answer, and Roatan has no tertiary hospital
Healthcare coverage
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Reisadvies Honduras, gewijzigd 7 Aug 2026Genuinely emigrating to Honduras ends Dutch volksverzekeringen, and voluntary continuation is the only fix
Social security
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Overzicht verdragslanden (AOW), laatste check 1 mei 2026RAP carries two separate charges, a 4 percent employer-only reserve fund plus FOVIIF's 1.5 plus 1.5 percent, and INFOP adds 1 percent on top of everything
Social security
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Acuerdo SETRASS-233-2026, La Gaceta 37,129, 29 Apr 2026IHSS contributions run in two branches, and the system was rebuilt by decree after its own framework law was struck down
Social security
AddedAI-extracted, cross-checkedNo social security treaty at all links the Netherlands to Honduras, not even an export mechanism
Social security
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Overzicht verdragslanden (AOW), laatste check 1 mei 2026The RTN tax number is free, fast, and the gateway to everything in Honduras
Local registrations
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Registro Tributario Nacional (RTN)Municipal tax is real, separate from national tax, and Roatan has already shown it enforces
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Honduras - Corporate - Other taxesSales tax runs 15 to 18 percent, and services performed even partly in Honduras are not the export they might look like
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Ley del Impuesto Sobre Ventas, Decreto Ley 24Annual returns run 1 January to 30 April, paid in four instalments across the year including the year-end balance
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Ley del Impuesto Sobre la Renta, Decreto Ley 25 of 1963, Texto Consolidado vigente 26 Jun 2018Dividends and capital gains sit outside the progressive scale, both flat at 10 percent
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Ley del Impuesto Sobre la Renta, Decreto Ley 25 of 1963, Texto Consolidado vigente 26 Jun 20182026 individual rates run exempt to 25 percent, indexed automatically each year by statute
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Ley del Impuesto Sobre la Renta, Decreto Ley 25 of 1963, Texto Consolidado vigente 26 Jun 2018As a non-resident, Honduran-source pay is withheld at 25 percent or 10 percent depending on what it is for
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Ley del Impuesto Sobre la Renta, Decreto Ley 25 of 1963, Texto Consolidado vigente 26 Jun 2018Whether work physically performed on Honduran soil is Honduran-source is unresolved, and the identical question resolved against the taxpayer in Paraguay
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Ley del Impuesto Sobre la Renta, Decreto Ley 25 of 1963, Texto Consolidado vigente 26 Jun 2018Honduras is territorial, and foreign-source income of a resident is genuinely untaxed, no special zone required
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Codigo Tributario, Decreto 170-2016, La Gaceta 34,224, 28 Dec 2016Past three months in the calendar year you are a Honduran tax resident, and that trigger arrives before your tourist ceiling does
Tax residency
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Reglamento de la Ley del Impuesto Sobre la Renta, Acuerdo 799 of 19 Nov 1969Under roughly three months you are not a Honduran tax resident, and there is no 183-day test at all
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Reglamento de la Ley del Impuesto Sobre la Renta, Acuerdo 799 of 19 Nov 1969A Honduran employer needs 90 percent Honduran headcount and 85 percent Honduran payroll before it can hire you
Right to work
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Codigo del Trabajo, Decreto 189-59, consolidated text May 2018Tourists may not perform lucrative activities, and remote work for a foreign employer is a genuine untested grey zone
Right to work
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Reglamento de la Ley de Migracion y Extranjeria, published 3 May 2004Past 120 days you are outside every tourist route in the whole CA-4 area
Immigration and visa
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Reglamento de la Ley de Migracion y Extranjeria, published 3 May 2004Past 90 days there is exactly one 30-day extension, and it is discretionary
Immigration and visa
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Reglamento de la Ley de Migracion y Extranjeria, published 3 May 2004Visa-free entry to Honduras for up to 90 days, pooled across the whole CA-4 area
Immigration and visa
AddedAI-extracted, cross-checkedLast checked Sep 7, 2026
Reglamento de la Ley de Migracion y Extranjeria, published 3 May 2004