Honduras

Restricted

Virtual Asset / Crypto-asset · Partial

BanksSupervised financial institutions

Comprehensive framework Unregulated CASP / VASP regime Unregulated Licensing Unregulated AML / CFT Unregulated Stablecoins Unregulated · Unregulated CBDC N/A Consumer protection Unregulated Travel rule No Advertising rules No Taxation Unclear

Summary

Honduras has no comprehensive crypto law, and the lempira is the only legal tender. After a March 2022 central-bank warning, the National Banking and Insurance Commission (CNBS) issued Resolution 069/09-02-2024 (effective 15 February 2024) prohibiting supervised financial institutions from holding, investing in, brokering, or trading any crypto-asset not issued or authorized by the central bank (BCH). The ban targets regulated institutions; crypto exchanges and individuals can still operate, so crypto is restricted rather than fully banned. The Prospera ZEDE separately adopted Bitcoin as legal tender within its borders in April 2022.

Timeline

Mar 2022: BCH warning amid legal-tender speculation. Apr 2022: Prospera ZEDE adopts Bitcoin internally. Feb 2024: CNBS Resolution 069/09-02-2024 bars supervised institutions from crypto activity.

Taxation

Honduras has no crypto-specific tax regime. General income/capital-gains rules could in principle reach Honduran-source gains, but with supervised entities barred from crypto, P2P and stablecoin activity largely operates outside the Servicio de Administración de Rentas (SAR). Treat as unclear rather than affirmatively taxed.