Bay Islands: laws you need to know

Law and Regulation on Tourism Promotion Law

This law creates the Free Tourist Zone of Bay Islands (ZOLITUR), a special regime that offers fiscal and customs benefits to attract tourism investment. Businesses that join pay only 4% tax on capital gains and tourism fees, exempt from other national taxes, while still required to pay municipal taxes.

Decree 181-2006 · 2006

Roatán Tax Plan 2024

Roatán's 2024 Fee Schedule establishes the municipal tax system that regulates taxes, fees, contributions, and penalties. It defines the municipal services charged by the municipality (construction, environment, property registry, justice), their rates, requirements, and sanctions for non-compliance. It affects all citizens and businesses in Roatán who must comply with these rules and pay corresponding taxes.

Special Law on Protected Areas of the Bay Islands

This law creates and protects three natural areas in the Bay Islands: the Marine National Park, Port Royal National Park, and Turtle Harbour Wildlife Refuge. It establishes different zones with specific rules to conserve marine and terrestrial biodiversity, allowing sustainable economic activities like eco-tourism while protecting fragile ecosystems. It benefits local communities, tourists, and future generations by preserving natural resources.

Decree 75-2010 · 2010

Agreement 002-2004 - General Standards for the Control of Development of the Bay Islands

This regulation controls development projects (hotels, residences, commercial buildings) in the Bay Islands by establishing construction zones with limits on height and land occupation, prohibiting buildings on beaches and coral reefs, and requiring water, sewage, and waste management infrastructure. It protects mangroves, emergent coral, and endangered species, affecting developers, investors, and municipalities that must comply with these environmental regulations.

Decree 002-2004 · 2004