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Type of Gambling Operation | Tax Rate | Basis of Taxation | Minimum/Maximum Tax |
---|---|---|---|
Casinos, Betting, Gambling | 20% | Gross Income less paid prizes (GGR) | Minimum HNL 300,000; Maximum HNL 700,000 or 20% of GGR, whichever is larger |
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Year/Date | Event |
---|---|
1977 | The Ley de Casinos, Juegos de Envite o Azar (Law of Casinos and Games of Chance) is enacted, legalizing and regulating land-based gambling activities in Honduras. The Honduran Institute of Tourism (IHT) is designated as the regulatory authority for licensing and oversight. |
Late 1970s–1980s | Implementation of the 1977 law leads to the opening of licensed casinos and betting shops, mainly in major cities such as Tegucigalpa, to promote tourism and generate government revenue. |
1990s | The state lottery sector is consolidated under the monopoly of Loterías Electronicas de Honduras S.A., expanding available lottery products nationwide. |
2000s | Minor amendments and administrative reforms are made to existing gambling regulations, but no new comprehensive gambling legislation is introduced. The legal framework remains largely unchanged. |
2010s | Despite the global rise of online gambling, Honduras does not update its laws to address internet-based betting or gaming. The 1977 law remains the primary legal basis, leaving online gambling unregulated and untaxed. |
2020s | The regulatory framework for gambling in Honduras is still based on the 1977 law, with no significant legislative updates or new regulatory bodies created. Online gambling remains outside the scope of existing regulation. |
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Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
Last updated: 21 April 2025