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WLA JURISDICTION · HONDURAS · WLA QUALIFIED™ PARTNER FIRM

HONDURAS.
TEGUCIGALPA.
ONE FIRM.
ALL SIX PRACTICES.

Honduras is a Central American civil law jurisdiction operating under CAFTA-DR free trade arrangements with the United States, with a growing manufacturing and export sector, and a significant employment and labour law practice driven by cross-border workforce management.

WLA
Qualified™ partner firm
6
Core practices covered
1
Exclusive firm per practice
48H
Specialist matched
WLA CO-PRACTICE IN HONDURAS · SIX PRACTICES

ALL SIX PRACTICES.
HONDURAS.
ONE CO-PRACTICE TEAM.

WLA holds one exclusive WLA Qualified partner firm for each of the six core practice areas in Honduras. One brief to WLA activates the right specialist in every practice you need simultaneously — co-ordinated from WLA Central Command within 48 hours.

01

CORPORATE LAW

Honduran Commercial Code — Sociedad Anónima (SA) and Sociedad de Responsabilidad Limitada (SRL) as primary corporate vehicles. Commercial Registry as the entity registration authority.

Commercial Code · Commercial Registry · CNBS · Foreign investment · SA · SRL
02

EMPLOYMENT LAW

Honduran Labour Code — employment protections, social security, collective bargaining, and manufacturing sector workforce compliance. WLA Employment Group Lead Marielena Ulloa based in San Pedro Sula.

Labour Code · IHSS · Collective agreements · Maquila · Minimum wage · Unions
03

INVESTMENT FRAMEWORK

Foreign Investment Law and ZOLI/ZEDE zone frameworks for manufacturing and export processing. ProHonduras investment promotion agency as primary contact.

Foreign Investment Law · ZOLI · ProHonduras · BCH · FDI compliance
04

TAX

Honduran corporate income tax at 25% — with tax incentives for maquila and free zone operations. CAFTA-DR tariff framework for US–Honduras trade flows.

25% ISR · DEI · CAFTA-DR · ISV (VAT) · Transfer pricing · Tax incentives
05

MANUFACTURING & MAQUILA

Free trade zone (ZOLI) and Export Processing Zone legal framework for manufacturing companies. Honduras is a significant apparel and manufacturing corridor into US markets under CAFTA-DR.

ZOLI · EPZ · CAFTA-DR rules of origin · Manufacturing compliance · Labour
06

IP

Honduran IP framework including SENAPI (Intellectual Property Service) for trademark and patent registration co-ordinated with USPTO and Madrid system simultaneously.

SENAPI · USPTO · Madrid system · PCT · Industrial designs · Copyright
WLA QUALIFIED™ PARTNER FIRM · HONDURAS

ULLOA & ASSOCIATES.
SAN PEDRO SULA.
WLA QUALIFIED™.

WLA's exclusive Qualified partner firm in Honduras — co-practicing alongside partner firms in every other corridor jurisdiction under one Institutional framework. One brief routes through this firm as the Honduras co-practice lead.

MU
Ulloa & Associates
WLA QUALIFIED™ · SAN PEDRO SULA
BRIEF THIS JURISDICTION →
LEGAL SYSTEM · HONDURAS
Civil law · Central America · CAFTA-DR
Tegucigalpa · San Pedro Sula · San Salvador
WLA co-practice activated via WLA Central Command within 48 hours of brief
LIVE REGULATORY SIGNALS · HONDURAS

WHAT IS MOVING
IN HONDURAS
RIGHT NOW.

WLA tracks regulatory signals, enforcement trends, and deal climate indicators in Honduras in real time — updated by WLA's Honduras partner firm on the ground.

SIGNAL
DETAIL
STATUS
CAFTA-DR
TRADE
CAFTA-DR — US-Honduras Free Trade Creating Manufacturing and Export Opportunities
CAFTA-DR free trade agreement framework enabling preferential access for Honduran exports into US markets. Manufacturing companies using Honduras as production base benefit from zero tariffs on qualifying exports.
ACTIVE
MAQUILA
MANUFACTURING
Honduras Maquila Sector — Growing International Manufacturing Investment
Honduras maquila and free zone manufacturing sector growing. International apparel, automotive parts, and electronics manufacturers establishing Honduras operations for CAFTA-DR export.
WATCH
EMPLOYMENT
LABOUR
Honduran Labour Code — WLA Employment Group Lead in San Pedro Sula for Corridor Mandates
WLA Employment Practice Group Lead Marielena Ulloa (Ulloa & Associates, San Pedro Sula) leads all Honduras employment mandates on the US↔Latin America corridor.
ACTIVE
HONDURAS · ACTIVE WLA CORRIDORS

HONDURAS ON
THE ACTIVE
CORRIDORS.

WLA holds Honduras on both sides of several active corridors simultaneously. One brief covering Honduras and any connected jurisdiction activates both sides within 48 hours.

BRIEF WLA IN HONDURAS.
THE RIGHT SPECIALIST.
within 48 HOURS.