Top income tax
25.0%
Territorial system
Corporate tax
25.0%
GST
12.5%
standard rate
Tax residency
183 days
1 tax treaties
Belize tax profile
Data year: 2025
- Tax system
- Territorial Belize taxes only Belizean-source income. Income derived from outside Belize is not subject to tax.
- Top PIT rate
- 25.0%
- Corporate tax rate
- 25.0%
- GST
- 12.5%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 3.5%
- Social security (employer)
- 6.5%
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 25.0%
- Treaty count
- 1
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| BZD 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| BZD 0 | BZD 26,000 | 0.0% |
| BZD 26,000 | and above | 25.0% |
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if ordinarily residing in Belize or present for 183+ days in a year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- Belize Tax Service (accessed Mar 23, 2026) PIT 25% flat above threshold, GST 12.5%
- ICAEW Belize (accessed Mar 23, 2026) Territorial system overview