Belize's tax system is attractive to certain international businesses, but its corporate tax framework is not based on a single low rate. The oil industry is generally subject to a 25% income tax; most other businesses are subject to business tax levied on gross revenue, with rates varying by industry and type of income—for example, general trading is typically taxed at 1.75%, professional services at 6%, and real estate-related income at 3%. Belize does not impose capital gains tax and applies a General Sales Tax (GST) at a rate of 12.5%. Regarding withholding tax, dividends paid to residents are generally subject to 15%, and interest paid to non-resident lenders is generally subject to 15%; a 25% rate generally applies to management fees, technical service fees, and similar payments made to non-residents, rather than a flat 25% rate on all royalties. In terms of corporate compliance, Belizean companies are generally required to maintain a registered agent and a registered office.
Belize Tax Brief
Time of Update 4/01/2026
Belize Corporate Income Tax (CIT)
General CIT Rate:
Companies in the oil industry: Subject to 25% income tax.
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:
Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:
Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%
CIT Return Due Date:
Annual tax returns must be filed by March 31 of the subsequent tax year.
CIT Payment Due Date:
Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.
CIT Estimated Payment Due Date:
Estimated tax payments follow the same monthly schedule as business tax payments.
Belize Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
15/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Belize Value-Added Tax (VAT)
General VAT Rate:
12.5%
Learn More
Belize Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
N/A
Belize Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
25%
Composite Effective Marginal Tax Rate:
25%
Additional info
Quick Navigation
TKEG Expat Belize Corporate Tax Guide
Belize Personal Income Tax
Corporate Income Tax (CIT)
Capital Gains Tax (CGT)
General Sales Tax
Withholding Tax Rates For Residents
1.
Belize Personal Income Tax
Personal income, or employee income is taxed at a flat rate of 25%. The tax free threshold for PIT in Belize is below BZD $29,000.
References
https://quickbooks.intuit.com/global/tax-tables/belize-tax-tables/
2.
Corporate Income Tax (CIT)
Most businesses in Belize are subject to Business Tax, with rates varying by industry or type of income. Common rates include:
- Broadcasting, live television, newspaper industry, domestic airlines: 1.75%
- Telecommunications entities providing real-time voice services: 19%
- Other trades and businesses: 1.75%
- Rent, royalties, premiums, and other income from immovable property: 3%
- Vocational / professional / occupational income: 6%
- Insurance companies: 1.75%
- Gaming establishments / licensed gaming premises: 8%
- Total commissions of real estate brokers and agents: 15%
- Entities providing electricity services: 6.5%
- Service stations: 0.75% on fuel sales, 1.75% on lubricants and other goods
- Financial institutions licensed under the Banks and Financial Institutions Act: rates vary by business category, applying at 12% / 15% / 16% / 17% / 18%
- Financial institutions within the PIC group: 12%
3.
Capital Gains Tax (CGT)
There is no capital gains tax (CGT) in Belize.
A Full-Service Consulting Firm Backs You Up
TKEG Expat ™ (Canada) is your trusted overseas business partner. We are the retail consulting department of THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
Learn More About THE KEITH & EVEN GROUP
Corporate Clients
Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?
If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.
Enterprise Solutions
Please refer to "TKEG Holdings"'s website for more information.
請參閱「奕資控股」之網站獲取更多資訊。
“TKEG” refers to one or more legal entities within the global TKEG Group, of which "TKEG Expat INC", a corporation duly incorporated under the laws of the State of Delaware of the United States of America, collectively the "TKEG Organization" . “TKEG Expat INC” is a corporation under "TKEG Holdings Teoranta", the parent holding entity of the "TKEG Organization"—a global network of independent and legally distinct member firms and their related entities. Each member firm within the ”TKEG Organization“ is a separate legal entity and is not liable for the acts or omissions of any other. No entity within the ”TKEG Organization“ has authority to bind or obligate any other entity with respect to third parties. ”TKEG Holdings Teoranta“ does not provide services to clients. Professional services, including overseas company incorporation, are provided exclusively by "TKEG Expat INC" or other designated member firms, in accordance with applicable laws and regulations.
「奕資」指奕資集團旗下之一個或多個法律實體，當中「奕資環球公司」為依據美利堅合眾國特拉華州法律正式註冊成立之公司，合為「奕資組織」。「奕資環球公司」為「奕資控股有限公司」旗下公司。「奕資控股有限公司」為「奕資組織」之母公司，該組織由法律上相互獨立之成員所及關聯機構組成。「奕資組織」中每一實體均為獨立法律主體，互不對他方之行為或疏忽承擔法律責任，亦無權代表他方對第三方作出約束。「奕資控股有限公司」不向客戶提供服務；所有專業服務，包括海外公司註冊，僅由「奕資環球公司」其他指定成員所根據適用法律及法規提供。
© 2026 - TKEG Expat INC. All rights reserved.
© 2026 - 奕資環球公司。版權所有。
© 2026 - TKEG Expat INC. All rights reserved.
© 2026 - 奕資環球公司。版權所有。
https://ca.tkegexpat.com/ / TKEG Expat () / / / / bd_vid / gcid / / /
Canada