Foreign investment in Honduras: the legal framework
Instant access to the laws governing foreign investment, ZEDE special zones, free zones, and tourism incentives. Bilingual, free, updated daily.
Full investment law
The current framework for investment promotion and protection, including foreign investor rights and guarantee mechanisms.
ZEDE and free zones
Rules for operating in Special Economic Zones, traditional free zones, and sector-specific incentives.
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Featured laws
Law for the Promotion and Protection of Investments
This law promotes and protects national and foreign investments in Honduras through legal guarantees, tax benefits, and dispute resolution mechanisms. It benefits investors who create jobs and generate economic development, establishing special regimes for large projects, property protection, and international arbitration.
Organic Law of Employment and Economic Development Zones ZEDE
This law creates Special Employment and Economic Development Zones (ZEDE in Spanish), special areas with their own governments, independent courts, and reduced tax systems to attract domestic and foreign investment. ZEDEs can operate under different laws and legal systems, collect low taxes (up to 12% on individuals), and create jobs in sectors like education, health, and infrastructure, while remaining subject to Honduran sovereignty.
Law for the Promotion of Tourism
This law promotes Honduras' tourism industry by providing tax incentives to hotels, tour operators, tourism infrastructure, and tourism projects. It benefits investors with exemptions from income tax, sales tax, and tariffs for up to 15 years, provided they meet investment and job creation requirements. It also creates the FITUR Fund to finance national tourism projects.
Constitutional Law of the Puerto Cortés Free Zone
This law creates free trade and industrial zones in Honduras where domestic and foreign companies can operate without paying import, export, or municipal taxes. It aims to attract investment, generate jobs, and leverage the country's geographic position for regional and international commerce.
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