Americas · Tax guide
Belize
Belize taxes company profits at 25% and charges general sales tax (GST) at 12.5% once turnover passes BZ$75,000. Taxes are administered by the Belize Tax Service.
At a glance
- Corporate income tax
- 25%
- GST
- 12.5%
- GST registration
- BZ$75,000
- Withholding on payments abroad
- 25%
Or business tax on receipts
Standard rate
Annual turnover
Before treaty relief
Income tax and business tax
Companies pay 25% on profits, or can stay on the business tax on gross receipts with rates that vary by activity. Returns and payments are made monthly by the 15th, with an annual return by 31 March.
GST
GST is 12.5%. Registration is required once annual turnover exceeds BZ$75,000. Returns are filed monthly by the 15th.
Payments abroad
Payments to non-residents carry 25% withholding unless a treaty lowers it.
Key dates
- By the 15th of each monthGST and business tax returns
- 31 MarchAnnual income tax return
Figures and sources
4 figures- Corporate income tax rate25%Under professional review
- GST rate12.5%Under professional review
- Annual turnover above which GST registration is requiredBZ$75,000Under professional review
- Withholding on payments to non-residents25%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Belize based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Belize (a Belizean tax adviser) before making compliance decisions.