Is crypto legal in Honduras? Regulation & rules (2026)

Resolution 069/09-02-2024 (Circular 003/2024) prohibits all CNBS-supervised institutions from holding, investing, intermediating, or operating with cryptocurrencies, tokens, or any similar virtual asset not issued or authorized by the BCH, citing AML, fraud, and terrorist-financing risks.

The BCH has confirmed that crypto assets are not legal tender in Honduras and that use of digital assets as a means of payment or investment is carried out entirely at the risk of those engaging in such operations.

The Próspera ZEDE on Roatán island adopted Bitcoin as legal tender within its boundaries in 2022, but the Honduran Supreme Court subsequently declared the ZEDE legal framework unconstitutional. Próspera remains physically operational and is pursuing ICSID arbitration against Honduras, so its status is legally contested.

No VASP licensing or registration framework exists at the national level. Hondurans access crypto through offshore exchanges and informal OTC channels; no entity has received a national VASP license.

The Secretariat of Finance was reportedly drafting a FinTech bill to establish a VASP licensing regime and impose a cybersecurity levy on large crypto-to-fiat conversions; public consultation was anticipated for late 2025 but no bill has been introduced in the National Congress as of May 2026.

Honduras has issued no crypto-specific tax legislation or SAR guidance. Realized gains from crypto are generally treated as 'other income' under the general Ley del Impuesto sobre la Renta, with rates up to 15%; no VAT ruling or mandatory reporting regime for crypto exists.