Tax incentives for export-oriented manufacturing
Honduras' Free Zone regime provides authorized companies with fiscal and customs incentives designed to support export-oriented manufacturing and business operations.
Key benefits under the Free Zone regime
The regime combines income, sales and municipal tax exemptions with customs and fuel-related benefits for authorized operations in Honduras.
Income Tax and related-tax exemption
Authorized companies receive a 15-year exemption from Income Tax and related taxes. The exemption may be extended for an additional 10 years, subject to the applicable requirements.
Sales Tax exemption on qualifying local purchases
Qualifying local purchases under the Free Zone regime may be exempt from Sales Tax (ISV), subject to the applicable procedures and documentation.
Municipal tax exemptions
Companies operating under the Free Zone regime benefit from exemptions on Industry, Commerce and Services Tax, Real Estate Tax and applicable municipal contributions while operating under the regime.
Import duties and related charges exempt
Goods introduced into the Free Zone for authorized operations are exempt from customs duties, charges, surcharges, consular fees, internal consumption taxes and other applicable import-related taxes and charges.
Fuel-related tax exemption
The Free Zone incentive framework includes an exemption from the ACPV contribution on purchases of petroleum-derived fuels, subject to the applicable requirements.
Preferential access to international markets
Honduras' trade agreements provide preferential access to a market of more than 1.5 billion consumers, including the United States through CAFTA-DR and other international trade partners.
Eligibility, scope and duration of incentives depend on authorization under the Free Zone regime and the applicable legal and regulatory requirements.
Explore the parks where manufacturers operate.
Sixteen industrial parks across six cities in the northwest corridor, none farther than 90 km from Puerto Cortés.