Turismo

Honduras has all the necessary elements to become the next tourist destination of choice,
and everything to boost and sustain a robust tourism industry. The Tourism Incentives Law,
issued in 2002, has boosted the growth and diversification of the industry. Presently, the
Honduran government is reviewing the current legislation and is working on a new law that
will encourage large-scale tourism investment. The proposal will soon be discussed by the
National Congress.
The incentives that the current law provides are the following:
• Exoneration, for one time only, of the payment of taxes and tariffs applied to the
import of new goods and equipment necessary for the construction and start-up of
projects.
• Exoneration of the payment of taxes and tariffs applied to the import of all printed
material for promotion or publicity of the projects or of the country as a tourist
destination, for a
period of ten (10) years (non-extendable).
• Exemption of the payment of taxes and other tariffs for the replacement of goods and
equipment, due to deterioration, during a period of ten (10) years, prior verification.
The granting of these incentives is subject to, among other requirements, the granting
of an environmental license by the Ministry of Natural Resources and Environment.
The Tourism Incentives Law provides benefits to those
who develop the following activities:
• Lodging
• Food and beverages
• Air, water and land transportation services
• Recreation centers
• Arts and handcrafts
• Tourism agencies
• Cultural projects and shows
• Congresses and conventions
• Leasing of motor vehicles
• Educational, cultural and tourist institutions
DIRECTORIO ORQUÍDEA EMPRESARIAL 2017
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