Technical article
Living in a Private Zone on Roatán: What the Official Record Shows
They ask what a resident really pays, and whether the zone is on firm ground.
Picture a couple named Helen and Marcus. They see a private zone on Roatán that promises low taxes and its own courts. They ask what a resident really pays, and whether the zone is on firm ground.
What a resident pays
No official page in the sources confirms this. The zone's own tax figures come from the zone's operators, and that is left open. The government decree that ended the legal basis for these zones does not mention taxes or residents. So I have no official figure to show.
What the official record says
| Date | What happened | Page |
|---|---|---|
| 21 April 2022 | Congress passed Decree 32-2022, repealing "en su totalidad" the constitutional reform that created the zones. Article 2 says laws, contracts and concessions that came from it "carecen de validez jurídica" (have no legal validity). | Congreso Nacional, La Gaceta 35,902 |
| 24 February 2024 | Honduras sent notice that it was leaving the World Bank's investment dispute convention. It took effect 25 August 2024. | ICSID |
| 20 September 2024 | The state attorney's office announced that the Supreme Court had declared the zones unconstitutional. | Procuraduría General de la República |
| 16 December 2024 | A hearing on preliminary objections was held in the case of Honduras Próspera Inc. and two related companies against Honduras. | ICSID |
The decree says it needs ratification by Congress in its next session. The ratification is not given. The Supreme Court's own news page gave me only a title, so the vote and exact date are not stated. The ICSID page for the hearing does not show a ruling or a later step.
The island itself
Article 107 of the Constitution limits who may hold land within 40 kilometres of the borders, along either coast, and on islands and cays. The listed holders are Hondurans by birth, companies made up only of Honduran partners, and state institutions. Acts that break the rule are void. How this applies to a foreigner's purchase on Roatán is a question for a Honduran lawyer. No official page that answers it was found.
What is left open
- Any tax rate for a resident of the zone.
- Whether national taxes apply there today.
- The Supreme Court ruling's date and effect on existing residents.
- The current stage of the arbitration.
You could…
Ask a Honduran lawyer, in writing, which laws govern a home inside the zone today. Ask your home-country accountant what you would owe wherever you live.
If the rules are still being argued, how much of that uncertainty would you carry?
Figures are estimates for planning, based on public data. Date read: 10 October 2026.
Sources
- Decreto 32-2022
- Procuraduría General de la República, 20 September 2024
- ICSID, "Honduras Denounces ICSID Convention" and hearing listing (icsid.worldbank.org/resources/multimedia/honduras-prospera-inc-st-johns-bay-development-company-llc-and-prospera-0)
- Constitución de la República de Honduras, Article 107
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