🇧🇿 Belize
BZ / BLZ #147
Nomad Score
54.0
Cities
10
Region
Caribbean Community,
Central American Integration System,
North America,
Americas,
Central America
Currency
BZD
🇧🇿 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.
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
Territorial Exemption
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| BZD 0 | and above | 25.0% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| BZD 0 | BZD 26,000 | 0.0% | -- |
| BZD 26,000 | and above | 25.0% | -- |
🏠 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
🔗 RELATED
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