One gram of refined sugar has about the same calories (4 calories) with a gram honey (3 calories) (USDA). But all calories are not the same for our health! (Lustig, 2015) One teaspoon of sugar (4,2g) or honey (21g) have very different nutritional value. The sugar consists of carbons and contains sodium, potassium and calcium.
Honey is also comprised of carbons, but also contains minerals (calcium, iron, magnesium, phosphorus, potassium, zinc), vitamins (vitamin, riboflavin, niacin, vitamin B 6, folic acid), and a small amount of protein and fiber.
Furthermore, honey contains enzymes that helps in digestion, gastrointestinal diseases and infections, ulcers and liver disorders (FAO, 1996). The bee adds enzymes to the nectar (sucrose) so that in can be converted into glucose and fructose.
Of course, we must not forget that honey is consumed unrefined and raw, while during processing of sugar cane (plant from which come sugar) , vitamins and minerals are destroyed, leaving just “empty” food calories.