Honduras
National Level
Gobierno Central
Intermediate/Regional Level
Departamentos 18
Local Level
Municipios 298
National Urban Policy
- National urban policy type:ExplicitPolicy temporality:Long-term
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Honduras is a unitary country that at the sub-national level recognizes only municipalities as autonomous local governments with democratic elections; departments are only deconcentrated entities that represent the central government. The 2016 Decentralization Law granted municipalities greater administrative capacity to manage their own services and collections although in tax matters they cannot create or modify taxes.
The main source of municipal revenues is composed of municipal intergubeernal revenues, followed by non-tax and tax revenues. Within the tax revenues, the most important are the tax on industry, commerce and services; the tax on the exploitation of resources; the property tax and the personal income tax.