Discover Honduras' special economic and export regimes, including ZOLI, ZIP and RIT, and learn how they can support manufacturing, exporting, logistics, and international business.
Honduras uses several special regimes to promote exports, manufacturing, international trade, and investment. The most important programs include the Régimen de Zonas Libres (ZOLI), the Zonas Industriales de Procesamiento (ZIP), and the Régimen de Importación Temporal (RIT).
The Honduran government continues to maintain specific legal and administrative frameworks for these regimes. The Secretaría de Desarrollo Económico (SDE) publishes the applicable ZOLI legislation and provides procedures for companies seeking incorporation or modification within the regime.
Tax and customs benefits in Honduras depend on the specific special regime, the company's activities, authorization, and applicable legislation. Businesses should verify their eligibility and current requirements with the Honduran authorities before making investment decisions.
ZOLI stands for Zonas Libres and is one of the principal special regimes used by companies involved in export-oriented commercial and industrial activities.
Honduras' investment guide explains that the ZOLI framework allows national and foreign companies engaged primarily in exports and related or complementary activities to operate under the free-zone regime. The framework was updated through reforms including Decree No. 08-2020 and its associated regulations.
The Honduran government has also implemented digital procedures for ZOLI and RIT documentation, including digital certificates associated with the benefits of these special regimes.
ZIP refers to Zonas Industriales de Procesamiento para Exportaciones. These industrial processing arrangements have historically played an important role in Honduras' export manufacturing sector.
ZIP operations have been particularly relevant to manufacturing and export-oriented industries, including industrial production connected with international markets.
Honduran tax legislation specifically recognizes companies operating under ZOLI and ZIP regimes among entities receiving treatment under special tax provisions.
The Régimen de Importación Temporal (RIT) is another important Honduran export incentive. It is designed to support companies that import raw materials, components, and certain capital equipment for use in export-oriented production.
The U.S. Department of Commerce describes the RIT as allowing qualifying exporters to introduce raw materials, parts, and capital equipment into Honduras under customs and tax benefits when the materials are incorporated into products exported outside the country.
The current RIT framework should be checked carefully because Honduras has made legislative and administrative changes to the regime. SEFIN published an official notice in February 2026 concerning the applicable RIT framework and its extension under Decree No. 02-2026.
Honduras provides tax exemptions, customs benefits, and other fiscal incentives under specific laws and special regimes. These benefits are not automatically available to every company operating in Honduras. Eligibility depends on the applicable regime and authorization.
SEFIN explains that tax exemptions and related fiscal benefits can be provided to national and foreign companies for qualifying productive activities, subject to the relevant legal framework.
Honduras does not use a system of cantons like Switzerland. Instead, companies generally evaluate locations according to infrastructure, ports, industrial parks, labor availability, logistics, and the special regime under which the company will operate.
One of Honduras' most important commercial and industrial centers, with a strong concentration of manufacturing, logistics, and export-oriented business activity.
A strategically important Caribbean port location for companies involved in international shipping, logistics, warehousing, and export operations.
An important industrial area in the Cortés region with manufacturing and industrial facilities serving export markets.
| Industry | Potential Use |
|---|---|
| Textiles & Apparel | Export manufacturing and industrial processing |
| Manufacturing | Production and assembly for international markets |
| Logistics | Warehousing, distribution and export operations |
| Food Processing | Processing and export of agricultural products |
| Business Services | International service and outsourcing operations |
| Electronics & Components | Assembly and export-oriented production |
| Medical & Industrial Products | Specialized manufacturing and international exports |
Foreign investors can establish businesses in Honduras and may have access to special investment and export regimes when their operations meet the applicable requirements.
The Honduran investment framework recognizes rights for foreign investment, including national treatment and the ability to establish branches, subsidiaries, representatives, or joint investments subject to Honduran law.
Companies interested in operating under ZOLI must follow the applicable authorization process through the Honduran authorities.
The SDE provides specific procedures for ZOLI operators, operator-users, and user companies, including incorporation and modification procedures.
Do not assume that every company located inside an industrial park automatically receives every tax exemption. The applicable benefits depend on the company's legal status, approved activity, special regime, and current Honduran legislation.
Companies benefiting from special regimes must continue to comply with applicable Honduran requirements. These can include customs controls, tax reporting, corporate documentation, employment obligations, and statistical or operational reporting.
The SDE has also introduced digital procedures for declarations and statistical reports associated with ZOLI and RIT, demonstrating the increasing digitalization of the administration of these regimes.