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Growth-focused rules

A business favorable regulatory system

The RIFC is operating under a transformational business environment to catalyze the development of innovative Fintech/DeFi firms, as well as traditional financial services. In addition to integration with Honduran and regional banks, the RIFC is attracting international firms to improve the depth of its professional services.

Taxation in
Próspera ZEDE

The RIFC operates under a territorial tax system. There are no taxes on dividends, capital gains, excise taxes and there is a 100% exemption on import taxes and duties for any businesses operating in Próspera, without regard to its economic sector. Income derived from sources outside of Próspera are not subject to taxation, unless explicitly stated on the Próspera Tax Statute. Within Próspera there are only four taxes:

Personal Income Tax

A 10% Personal Income Tax with 50% of income being deemed taxable (resulting in an effective 5% tax on gross income)

Business Income Tax

A 10% Business Income Tax with 10% of income being deemed taxable (resulting in an effective 1% tax on gross income)

Sales Tax

A 5% Value Added Tax with 50% of the final retail sales price being deemed value added (resulting in an effective 2.5% sales tax)

Land Value Tax

A 1% Land Value Tax on the fair market value of real estate (without considering improvements)

5%

Personal Income Tax

A 10% Personal Income Tax with 50% of income being deemed taxable (resulting in an effective 5% tax on gross income)

1%

Business Income Tax

A 10% Business Income Tax with 10% of income being deemed taxable (resulting in an effective 1% tax on gross income)

2.5%

Sales Tax

A 5% Value Added Tax with 50% of the final retail sales price being deemed value added (resulting in an effective 2.5% sales tax)

1%

Land Value Tax

A 1% Land Value Tax on the fair market value of real estate (without considering improvements)

Taxation in Próspera ZEDE

The RIFC operates within a territorial tax system. There are no taxes on dividends, capital gains, excise taxes and there is a 100% exemption on import taxes and duties for any businesses operating in Próspera, without regard to its economic sector. Income derived from sources outside of Próspera are not subject to taxation, unless explicitly stated on the Próspera Tax Statute. Within Próspera there are only four taxes:

5%

Personal Income Tax

A 10% Personal Income Tax with 50% of income being deemed taxable (resulting in an effective 5% tax on gross income)

1%

Business Income Tax

A 10% Business Income Tax with 10% of income being deemed taxable (resulting in an effective 1% tax on gross income)

2.5%

Sales Tax

A 5% Value Added Tax with 50% of the final retail sales price being deemed value added (resulting in an effective 2.5% sales tax)

1%

Land Value Tax

A 1% Land Value Tax on the fair market value of real estate (without considering improvements)

Personal Income Tax

A 10% Personal Income Tax with 50% of income being deemed taxable (resulting in an effective 5% tax on gross income)

Business Income Tax

A 10% Business Income Tax with 10% of income being deemed taxable (resulting in an effective 1% tax on gross income)

Sales Tax

A 5% Value Added Tax with 50% of the final retail sales price being deemed value added (resulting in an effective 2.5% sales tax)

Land Value Tax

A 1% Land Value Tax on the fair market value of real estate (without considering improvements)

Financial Regulation

In exercise of its constitutional autonomy, Próspera has designed a world-class legal framework to support the growth of the RIFC. The three main laws under which financial services entities may operate within Próspera include the Industrial Regulation Statute, the Financial Responsibility Statute, and the Próspera Permit Resolution. Optimal regulations adopted under the Industrial Regulation Statute have established Próspera’s dedicated public regulatory authority known as the Roatán Financial Services Authority.

Financial Regulation

In exercise of its constitutional autonomy, Próspera has designed a world-class legal framework to support the growth of the RIFC. The three main laws under which financial services entities may operate within Próspera include the Industrial Regulation Statute, the Financial Responsibility Statute, and the Próspera Permit Resolution. Optimal regulations adopted under the Industrial Regulation Statute have established Próspera’s dedicated public regulatory authority known as the Roatán Financial Services Authority.

Criminal Legislation

Financial entities that operate within the RIFC are bound by international treaties, the Honduran substantive criminal legislation, and the local norms of the RIFC concerning anti-money laundering (AML)/combating financing of terrorism (CFT) and know your customer (KYC) standards. A financial entity operating in accordance with the regulatory mandate of a Best Practice Peer Country must comply with the applicable AML/CFT and KYC of that country.

The Republic of Honduras is party to major international treaties regulating AML/CFT standards:

1991

United Nations Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (1988), ratified by Honduras on December 11, 1991.

1997

Central American Convention for the Prevention and Repression of Crimes of Money and Assets Laundering, Related to Illegal Drug Trade and Associated Crimes (1997).

2003

Central American Convention for the Prevention and Repression of Crimes of Money and Assets Laundering, Related to Illegal Drug Trade and Associated Crimes (1997).

2004

Interamerican Convention Against Terrorism (2002), ratified by the Republic of Honduras on November 23, 2004.

2005

Interamerican Convention Against Terrorism (2002), ratified by the Republic of Honduras on November 23, 2004.

2012

Memorandum of Understanding between the Governments of the Financial Action Task Force for Latin America (GAFILAT), of which the Republic of Honduras is a part of since 2012.

Criminal Legislation

Financial entities that operate within the RIFC are bound by international treaties, the Honduran substantive criminal legislation, and the local norms of the RIFC concerning anti-money laundering (AML)/combating financing of terrorism (CFT) and know your customer (KYC) standards. A financial entity operating in accordance with the regulatory mandate of a Best Practice Peer Country must comply with the applicable AML/CFT and KYC of that country.

The Republic of Honduras is party to major international treaties regulating AML/CFT standards:

1991

United Nations Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (1988), ratified by Honduras on December 11, 1991.

1997

Central American Convention for the Prevention and Repression of Crimes of Money and Assets Laundering, Related to Illegal Drug Trade and Associated Crimes (1997).

2003

Central American Convention for the Prevention and Repression of Crimes of Money and Assets Laundering, Related to Illegal Drug Trade and Associated Crimes (1997).

2004

Interamerican Convention Against Terrorism (2002), ratified by the Republic of Honduras on November 23, 2004.

2005

Interamerican Convention Against Terrorism (2002), ratified by the Republic of Honduras on November 23, 2004.

2012

Memorandum of Understanding between the Governments of the Financial Action Task Force for Latin America (GAFILAT), of which the Republic of Honduras is a part of since 2012.

The Próspera Arbitration Center (PAC)

In recognition of the importance of dispute resolution for economic development, as well as the many benefits of alternative dispute resolution compared to litigation, the RIFC respects a legal framework grounded in default arbitration. The PAC offers high caliber arbitration services and advanced digital infrastructure and will soon offer modern physical facilities as well as a variety of related professional services. Its many benefits include:

Jurisdictional Authority

The seat of arbitration is Próspera, an autonomous, bilingual (English and Spanish) and common law-based jurisdiction in the Caribbean.

Expert Arbiters

Illustrious legal experts and practitioners who are predominantly from common law jurisdictions, including Australia, Europe, and the U.S. They have evidenced a life-long commitment to the Rule of Law.

Enforcement

Awards of the Próspera Arbitration Committee are enforceable internationally pursuant to the New York and Panama Conventions.

Digital-First Infrastructure

The genesis of the PAC in the digital age enables it to leap-frog outdated technologies as one of the most technologically advanced arbitration centers in the world.

The seat of arbitration is Próspera, an autonomous, bilingual (English and Spanish) and common law-based jurisdiction in the Caribbean.

The arbiters are illustrious legal experts and practitioners predominantly from common law jurisdictions, including Australia, Europe, and the U.S, who have evidenced their unwavering life-long commitment to the Rule of Law.

Awards of the PAC are enforceable internationally pursuant to the New York and Panama Conventions.

The genesis of the PAC in the digital age enables it to leap-frog outdated technologies to become one of the most technologically advanced arbitration centers in the world.

Jurisdictional Authority

The seat of arbitration is Próspera, an autonomous, bilingual (English and Spanish) and common law-based jurisdiction in the Caribbean.

Expert Arbiters

The arbiters are illustrious legal experts and practitioners predominantly from common law jurisdictions, including Australia, Europe, and the U.S, who have evidenced their unwavering life-long commitment to the Rule of Law.

Enforcement

Awards of the PAC are enforceable internationally pursuant to the New York and Panama Conventions.

Digital-First Infrastructure

The genesis of the PAC in the digital age enables it to leap-frog outdated technologies to become one of the most technologically advanced arbitration centers in the world.

Curious about something more specific?

Speak with a representative from the RIFC about your business’s objectives and goals. Forming a legal entity in Roatan is easy, secure, and designed to support new economic growth opportunities.

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The RIFC is located in St. Johns Bay, which utilizes the Próspera governance platform. Próspera elevates human potential through radically human-centered governance.