Honduras: gambling regulation and licensing
- Online sports bettingMonopoly
- Online casinoMonopoly
- Lottery and iLotteryMonopoly
- Land-based (reference)Regulated
- Headline tax
- 20% GGR
- Licence required
- Yes
- Last verified
- 23 Sept 2026
Summary
Honduras has no gambling regulator and no licensing regime for online operators. Land-based casinos are licensed by the Executive through the tourism authority, the Instituto Hondureño de Turismo, under the 1977 Ley de Casinos, Juegos de Envite o Azar: licences go only to Hondurans by birth or Honduran companies with a first-category tourism establishment worth more than L1 million, for up to 25 years, and tax is the greater of L700,000 a year or 20% of gross income less prizes. Since a 1990 amendment the statute admits only foreigners who show a passport. Slot machines outside casinos need municipal approval, including an open town meeting for new or renewed businesses, and pay L25,000 a year per machine. Lotteries belong to the Patronato Nacional de la Infancia (PANI), which alone may authorise lotteries, draws and prize promotions and bars the sale of foreign lotteries. Electronic lotteries, sports betting and online games are run by Loto Honduras (Lotelhsa) under an exclusive cooperation agreement with the Government of Canada approved by Decreto 183-2011; PANI's 2026 budget expects L473.7 million in concession canon from it, against L496.2 million from its own paper lotteries. The 2019 Penal Code (article 387) punishes selling unauthorised lottery tickets, traditional or electronic, and running unauthorised games of chance with two to four years in prison. Lottery prizes above L30,000 are taxed at 10% and electronic ticket sales at 5%. Every gaming operator is an obligated entity under the anti-money-laundering regime supervised by the banking commission, CNBS. A deputy presented a draft online casino law in October 2024, but no tabled bill has been traced since.
Common pitfalls
Reading the 1988 age-21 rule as current for casinos: the 1990 rewrite of article 6 replaced it with a foreigners-only rule. Assuming an online licence can be applied for: the only online products are those of the Loto concession, and the Casino Law covers physical tourism establishments only. Treating the L25,000 slot tax as a licence fee: it is a municipal tax on each machine, payable on top of any casino tax. Quoting a gaming market size: no Honduran authority publishes one, and PANI's budget lines are planned canon and ticket sales, not GGR. Relying on 2026 press features that describe an online licensing process, a national self-exclusion register and an advertising code: none of these appears in the statutes or official sources read for this record.
Key facts
- Regulator
- Instituto Hondureño de Turismo (casino licensing) with the Patronato Nacional de la Infancia (lotteries) and the Secretaría de Gobernación, Justicia y Descentralización (player supervision) (IHT / PANI / SGJD)
- Regulator type
- Government ministry
- Headline tax
- 20% GGR
- Licence required
- Yes
- Minimum age
- 18+
- Tax base
- Casinos: the greater of a fixed L700,000 a year (L300,000 in the island zones) or 20% of gross income less prizes paid, paid monthly (Casino Law article 8 as amended by Decreto 101-88). Slot machines under any regime: L25,000 annual specific tax per machine, self-assessed and paid monthly to the municipality (Decreto 17-2010 article 22); the 2026 Budget annex also lists a L30,000 five-yearly tax per machine under Decreto 194-2002, whose continued application is unclear. Electronic lottery, raffle and survey sales through text, email, broadcast or digital channels: 5% of sale value, withheld by the operator and paid on the 10th of the month (article 52). Prizes of the national lottery and the electronic-lottery concession: 0% up to L30,000, 10% above. Casino licensees get a one-off exemption from import duties on gaming equipment (Casino Law article 14). PANI itself is exempt from all state and municipal taxes (Organic Law article 20).
How to get a gambling licence in Honduras
Online casino and online sports betting in Honduras are state monopolies: only a single state-owned or designated operator is permitted.
The regulator is Instituto Hondureño de Turismo (casino licensing) with the Patronato Nacional de la Infancia (lotteries) and the Secretaría de Gobernación, Justicia y Descentralización (player supervision) (IHT / PANI / SGJD).
We record 5 licence types for Honduras.
For the Casino operating licence (Ley de Casinos, Decreto 488), the application fee is HNL 200 (as of 1 Aug 2023).
- Applications
- Accepted on a rolling basis
- Time to licence
- 45 days per the IHT application sheet.
- Local presence
- A local company or establishment is required.
- Headline tax
- 20% GGR (see Taxation for the full position)
Licence fees in Honduras
| Licence type | Application fee | Annual fee | Term |
|---|---|---|---|
| Casino operating licence (Ley de Casinos, Decreto 488)Tax of the greater of L700,000 a year or 20% of gross income less prizes paid (L300,000 or 20% in island zones), paid monthly; L200 fee on application | HNL 200 (as of 1 Aug 2023) | Not yet verified | Up to 25 years, extendable in 5-year periods, counted from the start of operations |
| Municipal slot-machine authorisationL25,000 annual specific tax per machine, paid in monthly instalments of L2,083.33 to the municipality | Not yet verified | HNL 25,000 (as of 22 Apr 2010) | Not yet verified |
Built from the record on this page, last verified 23 Sept 2026. The Licensing and Taxation sections carry the full detail and sources.
Legal framework
Primary statutes
Casino and Games of Chance Law, Decreto 488 of 8 July 1977
Ley de Casinos, Juegos de Envite o Azar
- Year
- 1977
- In force
- Yes
- Summary
- Issued to attract foreign tourists and currency. Games of chance are roulette, dice, cards, punto y banca, baccarat, slot machines and similar (article 2). Only Hondurans by birth and companies formed under Honduran law may apply, for a first-category tourism establishment with fixed investment above L1 million, with clean records for partners and managers, financial solvency and tax compliance (article 3). Licences run up to 25 years, extendable in 5-year periods (article 4); an internal regulation must be approved 30 days before opening (article 5); the licence may be operated through a foreign company with ministry approval (article 7). Tax: the greater of L700,000 a year or 20% of gross income less prizes paid, L300,000 or 20% in the island zones, paid monthly (article 8 as amended by Decreto 101-88). One-off import-duty exemption on casino equipment (article 14). Fines L1,000 to L25,000, doubled on repeat (article 16); cancellation for conviction, bankruptcy, tax default, repeated breaches or unauthorised transfer (article 17). Article 6 as amended by Decreto 76-90 restricts players to foreigners showing a passport, with a L50,000 fine for a first breach and cancellation for a second.
Executive Decree 70-92 of 30 December 1992 (La Gaceta 27,023, 20 April 1993)
Decreto Ejecutivo 70-92
- Year
- 1992
- In force
- Yes
- Summary
- Prohibits throughout the country the operation of gaming houses (roulette, dice, cards, punto y banca, baccarat, slot machines and any other game with a stake) without Executive permission and instructs governors, mayors and other authorities to close them and report to the Interior Ministry. It rests on article 49 of the 1906 Police Law, which the 2001 Ley de Policía y Convivencia Social repealed (article 160), so its current standing is untested.
Organic Law of the National Childhood Board (PANI), Decreto 438 of 1977
Ley Orgánica del Patronato Nacional de la Infancia
- Year
- 1977
- In force
- Yes
- Summary
- PANI is an autonomous institution that administers the Lotería Nacional de Honduras and applies its net income to maternal and child welfare (article 5(c)); lottery ticket sales are part of its resources (article 19) and it may contract banks to sell and distribute tickets (article 21). PANI is exempt from all state and municipal taxes (article 20).
Police and Social Coexistence Law, Decreto 226-2001
Ley de Policía y de Convivencia Social
- Year
- 2002
- In force
- Yes
- Summary
- Owners of casinos and gaming houses not legally authorised, players who attend them, and sellers of unauthorised lottery tickets or raffles are to be sanctioned under the Penal Code, with money and equipment confiscated (article 105). Raffles are prohibited except those a departmental governor licenses for charity, with the benefit capped at 40% of the value raffled (articles 106 to 111), rules that also apply to commercial promotional raffles (article 112). Salon games (cards without stakes, chess, draughts and the like) need a mayoral licence and may run only from 4pm to 10pm on working days (article 113); no games in bars, markets or public meeting places except clubs or casinos permitted by special laws (article 115); permitted games must be paid in cash, not on credit (article 116). Students may not enter gaming houses (article 95) and owners of permitted-game establishments who allow under-18s are fined (article 148(16)); fines run from L300 to L5,000 (article 132) and articles used in prohibited games are confiscated (article 147(4)).
Decreto 17-2010 on revenue, articles 22 and 52
Ley de Fortalecimiento de los Ingresos, Equidad Social y Racionalización del Gasto Público
- Year
- 2010
- In force
- Yes
- Summary
- Article 22 rewrites article 34 of Decreto 194-2002: a self-assessed annual specific tax of L25,000 on each slot machine or coin-operated electronic machine operated under the Casino Law, the Ley de Policía y Convivencia Social or municipal authorisation, paid monthly and administered by the municipality, which receives 1% of the annual take for administration while the rest is deducted from central-government transfers; a new slot business, or the renewal of an existing one, needs approval in an open town meeting (cabildo abierto). Article 52 imposes a 5% specific tax on the sale value of electronic lottery tickets, raffles and surveys sold by text message, email, broadcast or any electronic or digital means, withheld by the operator and paid on the 10th of each month.
Decreto 131-2014 on Designated Non-Financial Businesses and Professions, article 3(3)
Ley para la Regulación de Actividades y Profesiones No Financieras Designadas
- Year
- 2014
- In force
- Yes
- Summary
- Entities habitually exploiting games of chance, such as casinos, slot machines, bingos and lotteries, traditional or electronic, are APNFD subject to the anti-money-laundering and terrorist-financing laws for operations of US$10,000 or more, under CNBS registration and supervision.
Penal Code, Decreto 130-2017, article 387
Código Penal
- Year
- 2019
- In force
- Yes
- Summary
- Producers or sellers of traditional or electronic lottery tickets, and anyone running raffles, draws or other games of chance that are not concessioned or legally authorised, face two to four years in prison and a fine of 500 to 1,000 day-units, without prejudice to other offences such as unlawful association. Occasional raffles and draws for charitable, political, educational, recreational, artistic or sporting ends are exempt.
Secondary instruments
Regulation of the PANI Organic Law
Reglamento de la Ley Orgánica del Patronato Nacional de la Infancia (PANI)
- Year
- 2019
- In force
- Yes
- Summary
- PANI has exclusive competence over the organisation, administration and running of the Lotería Mayor and Menor and of draws and promotions with cash or in-kind prizes (article 5); the sale of any foreign lottery is prohibited without PANI authorisation (article 6); only PANI may authorise others and it may never authorise games that compete with the Lotería Nacional (article 7). Unauthorised operators face confiscation of prizes and equipment and a fine of four times the prizes offered, imposed by PANI with police support (articles 8 and 9).
Honduras-Canada cooperation agreement on lotteries approved by Decreto 183-2011 (La Gaceta, 28 October 2011)
Convenio Internacional de Cooperación entre el Gobierno de la República de Honduras y el Gobierno de Canadá
- Year
- 2011
- In force
- Yes
- Summary
- Per the concessionaire's published game rules, the agreement grants the Government of Canada, through the Canadian Commercial Corporation, the exclusive right to operate all lottery games in Honduras, with Lotelhsa as operator; the earlier games were developed under Decreto 173-2000. PANI's 2026 budget refers to the Convenio 183-2011 and books its canon. The decree text itself was not retrieved.
Reglamento de la Ley de Casinos de Juego de Envite o Azar
- In force
- Yes
- Summary
- Cited by the IHT application sheet (article 3: five-year court certificates for partners, managers and attorneys). Text not retrieved.
Impuesto a los Beneficios Eventuales y Juegos de Azar
- Year
- 2002
- In force
- Yes
- Summary
- Tax on prizes of the Lotería Nacional de Beneficencia and the concessioned electronic lottery: 0% up to L30,000 and 10% above, remitted monthly by the lottery and the electronic-lottery operator (per the 2026 Budget annex; decree texts not retrieved).
Key amendments
- 20 Oct 1988Decretos 100-88 and 101-88 published: player minimum age 21 for any nationality, and the casino tax reset to the greater of L700,000 a year or 20% of gross income less prizes (L300,000 in the island zones).
- 20 Aug 1990Decreto 76-90 published: casinos restricted to foreign players with a passport (L50,000 fine, cancellation on repeat); player supervision assigned to the Interior Ministry.
- 22 Apr 2010Decreto 17-2010 sets the L25,000 annual per-machine slot tax, requires open town meeting approval for new or renewed slot businesses, and imposes a 5% levy on electronic lottery sales.
- 28 Oct 2011Decreto 183-2011 published, approving the Honduras-Canada cooperation agreement that gives the Canadian Commercial Corporation, through Lotelhsa, the exclusive right to operate lottery games.
- 24 Jan 2019Regulation of the PANI Organic Law published: PANI's exclusive competence over lotteries, draws and prize promotions, a ban on unauthorised foreign lotteries, and fines of four times the prizes offered.
- 10 May 2019New Penal Code published: article 387 makes selling unauthorised lottery tickets, traditional or electronic, and running unauthorised games of chance punishable by two to four years in prison.
Pending legislation
Draft law to regulate online casinos (Partido Salvador de Honduras)
- Stage
- Draft presented publicly by deputy Dunia Jiménez in October 2024; no tabled bill traced, and the legislature was renewed for 2026 to 2030
- What it changes
- As described in the trade press: an online casino licensing regime open to players in Honduras and abroad, with the Interior Ministry issuing the regulations and 10% of the tax earmarked for health. The text has not been published.
Licensing
- Licence required
- Yes
- Application window
- Rolling
- Local establishment required
- Yes
- Local server required
- Not yet verified
- Typical time to licence
- 45 days per the IHT application sheet
- Notable licensees
- Loto Honduras (Lotelhsa), Patronato Nacional de la Infancia (Lotería Nacional)
- Certification requirements
- Internal regulation approved by the ministry 30 days before opening; list of games to be authorised; economic study; audited financial statement; tax clearance; five-year court certificates for partners and managers
- Barriers to entry
- Casino licences go only to Hondurans by birth or Honduran-law companies, for first-category tourism establishments with over L1 million invested, and since 1990 only passport-carrying foreigners may play. Lotteries, draws and prize promotions are PANI's exclusive domain, and electronic lotteries, sports betting and online games sit in the single Convenio 183-2011 concession, with no published route for a second operator. Slot halls need municipal approval in an open town meeting. The only open process with a published procedure is the IHT casino application, at L200 and 45 days.
Licence types
Casino operating licence (Ley de Casinos, Decreto 488)
- Scope
- Roulette, dice, cards, punto y banca, baccarat, slot machines and similar in a first-category tourism establishment with fixed investment above L1 million; applicants must be Hondurans by birth or Honduran companies; may be operated through a foreign company with ministry approval.
- Term
- Up to 25 years, extendable in 5-year periods, counted from the start of operations
- Application fee
- HNL 200 as of 1 Aug 2023
- Fee basis
- Tax of the greater of L700,000 a year or 20% of gross income less prizes paid (L300,000 or 20% in island zones), paid monthly; L200 fee on application
- Renewal terms
- Extension by Executive agreement; cancellation for conviction, bankruptcy, tax default, repeated breaches or unauthorised transfer
Municipal slot-machine authorisation
- Scope
- Slot machines and other coin-operated electronic machines outside licensed casinos, authorised by the municipality; a new business or a renewal needs approval in an open town meeting (cabildo abierto).
- Annual fee
- HNL 25,000 as of 22 Apr 2010
- Fee basis
- L25,000 annual specific tax per machine, paid in monthly instalments of L2,083.33 to the municipality
Lottery concession (Convenio 183-2011)
- Scope
- Exclusive right to operate lottery games granted under the Honduras-Canada cooperation agreement approved by Decreto 183-2011 and run by Lotelhsa (Loto Honduras), operating since 22 May 2002: electronic lotteries, instant tickets, sports betting and online games. The agreement text is not published.
- Fee basis
- Concession canon paid to PANI, which PANI's 2026 budget projects at L473,684,211 (a budget line, not a fixed fee set in any published text); 5% specific tax on electronic ticket sales; 10% tax on prizes above L30,000
PANI authorisation for draws and prize promotions
- Scope
- Any lottery, draw or promotion with cash or in-kind prizes run by a third party, and any sale of a foreign lottery, needs PANI authorisation; PANI may not authorise games that compete with the Lotería Nacional.
Charity raffle licence (departmental governor)
- Scope
- Raffles for charitable establishments of the department, licensed by the departmental governor on deposit of the prizes; the organiser's benefit may not exceed 40% of the value raffled.
- Term
- One day, in a single continuous act
Taxation
- Headline GGR tax
- 20% GGR
- Effective date
- 22 Apr 2010
- Player winnings tax
- 10% on lottery prizes above L30,000 (0% below), from the national lottery and the electronic-lottery concession; no separate rule for casino winnings was found
- Withholding mechanism
- Lottery and electronic-lottery operators remit the prize tax monthly; electronic-channel operators withhold the 5% sales levy and pay it on the 10th of each month
- Tax base
- Casinos: the greater of a fixed L700,000 a year (L300,000 in the island zones) or 20% of gross income less prizes paid, paid monthly (Casino Law article 8 as amended by Decreto 101-88). Slot machines under any regime: L25,000 annual specific tax per machine, self-assessed and paid monthly to the municipality (Decreto 17-2010 article 22); the 2026 Budget annex also lists a L30,000 five-yearly tax per machine under Decreto 194-2002, whose continued application is unclear. Electronic lottery, raffle and survey sales through text, email, broadcast or digital channels: 5% of sale value, withheld by the operator and paid on the 10th of the month (article 52). Prizes of the national lottery and the electronic-lottery concession: 0% up to L30,000, 10% above. Casino licensees get a one-off exemption from import duties on gaming equipment (Casino Law article 14). PANI itself is exempt from all state and municipal taxes (Organic Law article 20).
Earmarked levies
- Slot-machine property tax: L25,000 per machine per year (Municipalities (which keep 1% for administration; the rest is deducted from central transfers))
- Electronic-lottery concession canon: Budgeted at L473,684,211 for 2026 (Patronato Nacional de la Infancia)
Compliance
- Minimum age
- 18+
- National self-exclusion
- Not yet verified
- AML regime
- Ley Especial contra el Lavado de Activos and Ley para la Regulación de APNFD (Decreto 131-2014), under which habitual gaming operators, traditional or electronic, are obligated for operations of US$10,000 or more
- AML supervisor
- Comisión Nacional de Bancos y Seguros
- Source of funds thresholds
- APNFD obligations apply to operations of US$10,000 and above (Decreto 131-2014 article 3)
- KYC requirements
- Casino players must prove foreign status by passport (Casino Law article 6 as amended in 1990). Owners of permitted-game establishments are fined if they allow under-18s or students in school hours (Ley de Policía article 148(16)), and students may not enter gaming houses (article 95). Loto states it does not sell to under-21s, an operator policy rather than a statutory rule. Casinos, slot halls, bingos and lotteries are APNFD with customer due diligence and CNBS registration obligations.
- Stake limits
- Not yet verified
- Reporting obligations
- Casinos must give ministry and tax inspectors free access to gaming rooms, equipment and books (Casino Law article 11); slot operators register each machine with the municipality (Decreto 17-2010 article 22)
- Game content restrictions
- Casino games limited to those listed on the licence application and approved (IHT application sheet); permitted games must be played for cash, not on credit or for goods (Ley de Policía article 116); non-wagering salon games only from 4pm to 10pm on working days and 7am to 10pm on holidays (article 113)
Minimum age by vertical
- Land-based (reference): 18+
- Lottery and iLottery: 21+
- Online sports betting: 21+
Advertising
- Advertising permitted
- Not yet verified
- Penalties for breach
- Unauthorised prize promotions: confiscation of prizes and equipment and a fine of four times the prizes offered (Reglamento LOPANI article 8)
Restrictions
- Draws and promotions with cash or in-kind prizes fall within PANI's exclusive competence and need its authorisation (Reglamento LOPANI articles 5 and 7)
- Raffles run for commercial promotion are subject to the Police Law raffle rules (Ley de Policía article 112)
- Municipalities may limit commercial advertising by ordinance (Ley de Policía article 66)
Enforcement
- ISP blocking
- Not yet verified
- DNS blocking
- Not yet verified
- Payment blocking
- Not yet verified
- App store takedowns
- Not yet verified
- Administrative penalties
- Casino Law: L1,000 to L25,000 per breach, doubled on repeat; L50,000 for admitting a non-foreign player, cancellation on a second breach. PANI: confiscation and a fine of four times the prizes offered for unauthorised lotteries, draws or promotions. Police Law: fines of L300 to L5,000, confiscation of gaming articles, closure of establishments.
- Criminal penalties
- Two to four years in prison and a fine of 500 to 1,000 day-units for producing or selling unauthorised lottery tickets, traditional or electronic, or running raffles, draws or other games of chance not concessioned or legally authorised (Penal Code article 387)
- Operator liability
- Criminal liability under Penal Code article 387; fines and licence cancellation under Casino Law articles 16 and 17; PANI sanctions under Reglamento LOPANI articles 8 and 9; closure of unlicensed gaming houses under Decreto Ejecutivo 70-92
- Player liability
- Ley de Policía article 105 refers players found at unauthorised gaming houses to the Penal Code, but the 2019 Penal Code's article 387 penalises producers, sellers and organisers and names no player offence.
Market data
Figures on this record are analyst estimates, not official regulator data.
- Online GGR
- Not yet verified
- Reporting year
- 2026
Timeline
23 Apr 1977
Organic Law of PANI (Decreto 438) published, giving PANI the administration of the Lotería Nacional.
16 Jul 1977
Ley de Casinos, Juegos de Envite o Azar (Decreto 488) published in La Gaceta.
20 Oct 1988
Decretos 100-88 (player age 21) and 101-88 (L700,000 or 20% tax) published.
20 Aug 1990
Decreto 76-90 restricts casino play to foreigners with a passport.
20 Apr 1993
Decreto Ejecutivo 70-92 published, prohibiting gaming houses without Executive permission.
23 Jan 2002
Ley de Policía y Convivencia Social (Decreto 226-2001) sanctioned, with rules on raffles, permitted games and minors.
22 May 2002
Lotelhsa (Loto Honduras) begins operating electronic lotteries and sports betting.
22 Apr 2010
Decreto 17-2010 sets the L25,000 annual per-machine slot tax and the 5% levy on electronic lottery sales.
28 Oct 2011
Decreto 183-2011 published, approving the Honduras-Canada lottery cooperation agreement run by Lotelhsa.
30 Apr 2015
Decreto 131-2014 published, making casinos, slot machines, bingos and lotteries APNFD under CNBS supervision.
24 Jan 2019
Regulation of the PANI Organic Law published, confirming PANI's exclusive power over lotteries and prize draws.
10 May 2019
New Penal Code published, with article 387 on unauthorised lotteries and games of chance.
1 Aug 2023
IHT publishes the current casino-licence application sheet (L200 fee, 45 days).
1 Oct 2024
A draft online casino law is presented publicly by a Partido Salvador de Honduras deputy.
12 Sept 2025
PANI's 2026 budget, approved by the Council of Ministers, books L473.7 million in electronic-lottery concession canon.
Outlook
No gambling bill is known to be before the Congress elected for 2026 to 2030; the October 2024 online casino draft would have to be tabled afresh. The points to watch are the Loto concession, whose canon PANI budgets at L473.7 million for 2026 and whose online casino-style games rest on an unpublished agreement, and any move to replace the tourism-only Casino Law of 1977.
Frequently asked questions
- Is online gambling legal in Honduras?
- Only through the state lottery concession. Loto Honduras runs electronic lotteries, sports betting and online casino-style games under the exclusive agreement approved by Decreto 183-2011, whose canon goes to PANI. No statute provides a licence for other online operators, and running games of chance that are not concessioned or legally authorised is an offence under article 387 of the Penal Code.
- Who regulates gambling in Honduras?
- There is no single regulator. The tourism authority (IHT) licenses casinos, the Interior Ministry supervises casino players, municipalities authorise and tax slot machines, PANI controls lotteries, draws and prize promotions, departmental governors license charity raffles, and the banking supervisor CNBS registers gaming operators for anti-money-laundering purposes.
- How are casinos taxed in Honduras?
- Licensees pay the greater of L700,000 a year or 20% of gross income less prizes paid, monthly (L300,000 or 20% in the island zones), plus L25,000 a year per slot machine to the municipality. Casino equipment gets a one-off import-duty exemption.
- Can Hondurans play in Honduran casinos?
- Not under the statute. Since Decreto 76-90 of 1990, article 6 of the Casino Law admits only players who prove foreign status with a passport; a first breach costs the casino L50,000 and a second its licence.
- What are the penalties for unauthorised gambling in Honduras?
- Selling unauthorised lottery tickets, traditional or electronic, or running unauthorised raffles, draws or games of chance carries two to four years in prison and a fine under Penal Code article 387. PANI can also confiscate prizes and equipment and fine four times the prizes offered, and the Casino Law fines licensees L1,000 to L25,000 per breach.
- How are lottery winnings taxed in Honduras?
- Prizes from the national lottery and the electronic-lottery concession are exempt up to L30,000 and taxed at 10% above that, remitted monthly by the lottery operators; electronic ticket sales also carry a 5% specific tax.
- How much does a gambling licence cost in Honduras?
- For the Casino operating licence (Ley de Casinos, Decreto 488), the application fee is HNL 200 (as of 1 Aug 2023). For the Municipal slot-machine authorisation, the annual fee is HNL 25,000 (as of 22 Apr 2010). The Licensing section lists all 5 licence types recorded for Honduras. Last verified 23 Sept 2026.
- How long does it take to get a gambling licence in Honduras?
- 45 days per the IHT application sheet. Last verified 23 Sept 2026.
Glossary and directory
Sources
Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.
- Ley de Casinos, Juegos de Envite o Azar, Decreto 488 of 8 July 1977 (La Gaceta 22,247, 16 July 1977), consolidated with Decretos 100-88, 101-88, 76-90 and Decreto Ejecutivo 70-92
Tribunal Superior de Cuentas, biblioteca jurídica
Article 6 was rewritten twice: Decreto 100-88 (1988) set a minimum age of 21 for players of any nationality; Decreto 76-90 (1990) replaced that with a foreigners-only rule requiring a passport, with a L50,000 fine and licence cancellation on repeat. The consolidated text carries the 1990 wording.
Tier 1Accessed 23 Sept 2026Published 16 Jul 1977 - Instituto Hondureño de Turismo, Ficha de trámite: Solicitud para permiso de licencia para operar casino (August 2023)
Instituto Hondureño de Turismo / Secretaría de Turismo
Tier 1Accessed 23 Sept 2026Published 1 Aug 2023 - Secretaría de Turismo, Leyes que le competen al IHT (lists the Ley de Casinos, de Juegos de Envite o Azar)
Instituto Hondureño de Turismo / Secretaría de Turismo
Tier 1Accessed 23 Sept 2026 - Decreto 17-2010, Ley de Fortalecimiento de los Ingresos, Equidad Social y Racionalización del Gasto Público (La Gaceta 32,193, 22 April 2010), articles 22 and 52
Secretaría de Finanzas
Tier 1Accessed 23 Sept 2026Published 22 Apr 2010 - Proyecto de Presupuesto de Ingresos y Egresos 2026, Anexo 7: Decretos y Reformas de Impuestos (Impuesto a los Beneficios Eventuales y Juegos de Azar; Impuesto sobre propiedad de máquinas tragamonedas)
Secretaría de Finanzas
The annex lists two slot-machine taxes: a L30,000 five-yearly specific tax per machine under Decreto 194-2002 and the L25,000 annual specific tax as last amended by Decreto 17-2010. Article 22 of Decreto 17-2010 rewrote article 34 of Decreto 194-2002 and mentions only the L25,000 annual tax, so whether the five-yearly charge is still levied is unclear.
Tier 1Accessed 23 Sept 2026Published 1 Sept 2025 - Presupuesto 2026, institución 0508 Patronato Nacional de la Infancia: ingresos por rubro (stage: approved by the Council of Ministers, 12 September 2025)
Secretaría de Finanzas
Tier 2Accessed 23 Sept 2026Published 12 Sept 2025 - Presupuesto 2026, institución 0508 Patronato Nacional de la Infancia: misión, objetivos y producción (cites the Convenio 183-2011)
Secretaría de Finanzas
Tier 2Accessed 23 Sept 2026Published 12 Sept 2025 - Decreto 131-2014, Ley para la Regulación de Actividades y Profesiones No Financieras Designadas (La Gaceta 33,718, 30 April 2015), article 3(3)
Comisión Nacional de Bancos y Seguros
Tier 1Accessed 23 Sept 2026Published 30 Apr 2015 - Patronato Nacional de la Infancia, Misión, Visión y Valores (rectors and regulates the national lottery and supervises operators of similar products)
Patronato Nacional de la Infancia
Tier 1Accessed 23 Sept 2026 - Ley Orgánica del Patronato Nacional de la Infancia, Decreto 438 (La Gaceta 22,175, 23 April 1977), articles 5, 19 and 21
Biblioteca Virtual en Salud de Honduras
The text as published here dates Decreto 438 to 18 February 1977 (La Gaceta 22,175 of 23 April 1977); the recitals of the 2019 PANI regulation give 18 February 1967. The law text is followed.
Tier 1Accessed 23 Sept 2026Published 23 Apr 1977 - Reglamento de la Ley Orgánica del Patronato Nacional de la Infancia (La Gaceta 34,853, 24 January 2019), articles 4 to 9
Tribunal Superior de Cuentas, biblioteca jurídica
Tier 1Accessed 23 Sept 2026Published 24 Jan 2019 - Ley de Policía y de Convivencia Social, Decreto 226-2001 (sanctioned 23 January 2002), updated text, articles 95, 104 to 116, 132, 147 and 148
Tribunal Superior de Cuentas, biblioteca jurídica
Tier 1Accessed 23 Sept 2026Published 23 Jan 2002 - Código Penal, Decreto 130-2017 (La Gaceta 34,940, 10 May 2019), article 387 (loterías y juegos no autorizados)
Universidad Nacional Autónoma de Honduras, Instituto de Investigación Jurídica (La Gaceta facsimile)
This is the Code as published in La Gaceta in 2019. The consolidated text on the Judiciary site could not be reached, so later reforms (Decretos 119-2019, 46-2020, 93-2021 and 59-2024) were not checked against article 387.
Tier 1Accessed 23 Sept 2026Published 10 May 2019 - Loto Honduras (Lotelhsa), Sobre nosotros, Juego Responsable, Apostemos and Noticias pages (monthly transfers to PANI of L61.5 million for June and L65.9 million for July 2026)
Lotelhsa (Loto Honduras)
Tier 3Accessed 23 Sept 2026Published 21 Aug 2026 - Lotelhsa, Reglamento del juego "La Diaria" (recites Decreto 173-2000 and the Honduras-Canada cooperation agreement approved by Decreto 183-2011, La Gaceta 28 October 2011)
Lotelhsa (Loto Honduras)
Tier 3Accessed 23 Sept 2026 - Tier 3Accessed 23 Sept 2026Published 1 Oct 2024