Hn Company Formation

---
name: hn-company-formation
description: "Source-cited draft: company formation & entity choice for Honduras (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/hn-company-formation"
  jurisdiction: "HN"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Honduras Company Formation & Entity Choice

## Company formation and entity types

- **Sociedad Anonima (S.A.)** — Stock corporation with shares; minimum two shareholders, no statutory maximum; liability limited to capital contributed  _(Codigo de Comercio (Commercial Code))_
- **Sociedad de Responsabilidad Limitada (S. de R.L.)** — Limited liability company; maximum 25 partners; 100% foreign ownership permitted  _(Codigo de Comercio (Commercial Code))_
- **Minimum capital - S.A.** — HNL 25,000 (approx USD 1,000) HNL  _([Codigo de Comercio (Commercial Code) — https://www.bizlatinhub.com/types-legal-entities-honduras/](https://www.bizlatinhub.com/types-legal-entities-honduras/))_
- **Minimum capital - S. de R.L.** — HNL 5,000 ((approx - confirm)) HNL  _([Codigo de Comercio (Commercial Code) — https://www.bizlatinhub.com/types-legal-entities-honduras/](https://www.bizlatinhub.com/types-legal-entities-honduras/))_
- **Constitution by public deed** — Articles of incorporation (escritura de constitucion) executed before a notary; reviewed by the Registro Mercantil before legal personality is granted  _(Codigo de Comercio (Commercial Code))_
- **Step 1 - Deposit capital** — Open a Honduran bank account and deposit the initial share capital  _(Codigo de Comercio (Commercial Code))_
- **Step 2 - Register articles** — Register the articles of incorporation with the Registro Mercantil (Chamber of Commerce)  _(Codigo de Comercio (Commercial Code))_
- **Step 3 - Tax registration (RTN)** — Obtain the Registro Tributario Nacional (RTN / tax ID) from SAR  _(Codigo Tributario (Tax Code))_
- **Step 4 - Operating permit** — Obtain the municipal operating permit (permiso de operacion) and any required zoning certificate  _(Ley de Municipalidades (Municipalities Law))_
- **Typical incorporation timeline** — Approximately 2 to 6 weeks depending on bank account opening and registry processing ((approx - confirm))  _([BizLatin Hub - Company Formation in Honduras — https://www.bizlatinhub.com/company-formation-honduras/](https://www.bizlatinhub.com/company-formation-honduras/))_
- **Core annual compliance** — Annual ISR return, monthly ISV and withholding returns, monthly IHSS/RAP/INFOP filings, and renewal of the municipal operating permit  _(Ley del Impuesto sobre la Renta (Income Tax Law))_
- **Municipal industry/commerce tax** — Progressive levy on gross income ranging roughly from 0.15 to 0.40 per thousand depending on annual income band per thousand of gross income  _([Ley de Municipalidades (Municipalities Law) — https://taxsummaries.pwc.com/honduras/corporate/taxes-on-corporate-income](https://taxsummaries.pwc.com/honduras/corporate/taxes-on-corporate-income))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `hn-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/hn-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.