Honduras Business Registration Guide 2026

Overview — Business Registration in Honduras

The Registro Mercantil (Commercial Registry) under the Cámaras de Comercio is responsible for company registration. The Código de Comercio governs all commercial entities. Registration involves multiple steps: obtaining a name certificate, drafting the incorporation deed (escritura de constitución) before a notary, registering with the Registro Mercantil, obtaining the RTN from SAR, and applying for municipal operating permits. Honduras has been working to improve the ease of doing business through digitalisation of registration processes.

Company Types Under Honduran Law

The Código de Comercio provides various business structures for investors:

• Sociedad Anónima (SA) — most common structure, minimum 2 shareholders, limited liability, shares can be freely transferred, required minimum capital
• Sociedad de Responsabilidad Limitada (S. de R.L.) — limited liability company, maximum 25 partners, capital divided into quotas (not freely transferable)
• Sucursal (Branch) — branch of a foreign company registered in Honduras
• Empresa Individual de Responsabilidad Limitada (EIRL) — single-member limited liability enterprise
• Sole proprietorship — individual trading under their own name or registered business name

A Sociedad Anónima (SA) is the preferred vehicle for most foreign and domestic investors due to its flexible structure and limited liability.

Incorporation Process — Step by Step

The typical company incorporation process involves the following steps:

• Step 1 — Name certificate — Obtain a name certificate from the Registro Mercantil (1–2 days)
• Step 2 — Draft incorporation deed — Prepare the escritura de constitución with a Honduran notary
• Step 3 — Notarisation — Sign the deed before a notary public
• Step 4 — Registration — Register the deed with the Registro Mercantil (2–3 weeks)
• Step 5 — Publication — Publish the incorporation notice in a local newspaper
• Step 6 — RTN — Register for tax with SAR to obtain the RTN (1–3 days)
• Step 7 — Municipal permit — Apply for a municipal operating permit

Total cost for a standard SA typically ranges from HNL 15,000 to HNL 30,000 including notary and registration fees.

Tax Registration — SAR RTN

After receiving the incorporation documents, the company must register for tax with SAR. The tax registration process includes obtaining an RTN for the company, registering for ISR (corporate income tax), registering for ISV (VAT) if annual turnover will exceed HNL 300,000, and registering for withholding taxes if the company will employ staff. Tax registration is done online through the SAR portal. Required documents include the incorporation deed, proof of registered address, and director identification. The RTN is issued within 1–3 business days.

Business Permits & Licences

Depending on the business sector, additional permits may be required including municipal operating permit, environmental licence from the Secretaría de Recursos Naturales y Ambiente (SERNA) for certain activities, health permits from the Secretaría de Salud, tourism registration with the Instituto Hondureño de Turismo for hospitality businesses, and financial services licence from the Comisión Nacional de Bancos y Seguros (CNBS).

FAQs

Can a foreigner register a company in Honduras?

Yes, foreigners may register a company in Honduras. A Sociedad Anónima requires at least 2 shareholders. Foreign investors should check any sector-specific restrictions. The minimum capital requirement for an SA is typically HNL 125,000.

How long does the full registration process take?

Name certificate: 1–2 days. Incorporation and registration: 2–3 weeks. Tax registration: 1–3 days. Municipal permit: 1–2 weeks. Total: 3–6 weeks.

What are the annual compliance requirements?

Annual return to Registro Mercantil, annual tax return (ISR) by 31 March, monthly ISV returns (if registered), monthly withholding tax returns, and municipal permit renewal.

Disclaimer

This guide provides general information about business registration in Honduras for 2026. Laws, fees, and procedures may change. Always consult with a qualified Honduran corporate lawyer or the Registro Mercantil for advice specific to your situation. InvestmentKit does not provide legal advice.