The Constitution of Honduras protects equality, freedom of expression and the press, the right to petition and association, and due process. It also sets duties under the Constitution and laws and assigns the State responsibility for justice, freedom, culture and economic and social welfare. Honduras is divided into 18 departments and 298 municipalities. Departments are created and their boundaries are changed by Congress. Municipalities have autonomy within the law and are governed through elected municipal corporations. The Distrito Central is one municipality formed by Tegucigalpa and Comayagüela. Municipalities handle many permits, local services and municipal taxes, so requirements, fees and processing times vary by municipality and service. The National Congress has 128 deputies. It makes laws, approves the annual general budget and performs political and oversight functions. The Executive consists of the Presidency, Secretariats of State and decentralized or deconcentrated institutions. The Judiciary includes the Supreme Court and appellate and trial courts. The Ministerio Público is a single national, technical and professional institution that brings public criminal actions, protects society's interests and guides prosecution. The Policía Nacional assists it under legal directions. Administrative matters follow the competent Secretaría de Estado, institution or municipality and the procedure defined for that service. Honduras has no single public counter for every government service. Examples of separate procedures include obtaining a Registro Tributario Nacional, filing tax declarations, issuing invoices, paying taxes, requesting a municipal permit and seeking public information. The Secretaría de Finanzas, commonly called SEFIN, directs public finance. The Servicio de Administración de Rentas, or SAR, administers tax obligations. The Secretaría de Gobernación, Justicia y Descentralización, or SGJD, coordinates municipal and decentralisation matters. Access requirements, legal standing, documents, fees and deadlines depend on the specific procedure. SEFIN formulates, coordinates, executes and liquidates the Presupuesto General de Ingresos y Egresos de la República, including treasury, accounting, public debt, investment and revenue functions. Congress approves the annual budget; the 2026 budget and its reformulation are publicly indexed. Taxpayers must comply with applicable tax rules and submit accurate declarations. Taxes and public fees arise from the relevant law or service, and there is no single flat fee for all dealings with the State. The government presents the annual liquidation and account to Congress no later than 30 April of the following year. Oversight is divided among several institutions. The Tribunal Superior de Cuentas, or TSC, is the autonomous constitutional authority for external control and audits the State powers, decentralized and deconcentrated bodies, municipalities, state or mixed banks, the Comisión Nacional de Bancos y Seguros and other entities that manage public resources. Its work covers financial, management and results control, as well as illicit enrichment, assets and liabilities and transparency. The TSC submits its annual report no later than 40 days after the economic year. The Instituto de Acceso a la Información Pública, or IAIP, protects access to public information and personal data through the Portal Único de Transparencia and institutional access channels. The Comisionado Nacional de los Derechos Humanos, or CONADEH, receives complaints and promotes and protects human rights through public, annual and special reports. A complaint or consultation to these bodies does not replace a binding court judgment or administrative decision. The Ministerio Público addresses criminal accountability. The Constitution protects public expression, press activity, petition and association. Public information may be requested digitally or in person, but availability depends on the institution and municipality. Transparency duties and access rights remain subject to constitutional and statutory limits, due process and personal-data protection. The Secretaría de Seguridad directs internal-security policy, public order, crime prevention and investigation, protection of people and property, private-security regulation, arms and explosives control, prison administration and the Police. The Policía Nacional is the operational public-security service. The Secretaría de Defensa Nacional, or SEDENA, coordinates defence policy and the Fuerzas Armadas. The Armed Forces are permanent, professional, apolitical, obedient and non-deliberative; their constitutional functions include defending sovereignty and territorial integrity, protecting the constitutional order and supporting peace. They may cooperate with the Police and other State bodies when the Constitution or law provides a request or mandate, including disaster response, environmental protection and action against narcotics or organised crime. Police work primarily concerns internal security, while the Armed Forces primarily concern national defence. Both must respect human rights. These services are publicly financed and do not have a general user tariff; access to them depends on the incident, mission or legal mandate rather than ordinary citizen enrolment.
State in Honduras
The State in Honduras is a constitutional, republican, democratic and representative order whose sovereignty belongs to the people. The Constitution of 11 January 1982, Decree No. 131, establishes three complementary and independent powers: Congress, the Executive and the Judiciary. Public administration, municipalities, public finances, oversight and security institutions apply these rules in services, decisions and protections.
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