Source-cited draft: corporate income tax for Belize (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Overview — Belize taxation of companies
Belize generally taxes companies under a gross-receipts business tax rather than a net-profit corporate income tax, with rates that vary by activity. A 25% net income tax applies to petroleum operations, and certain entities (e.g. IBCs) have special regimes.
Tax base
Business tax is charged on gross receipts/revenue, not net profitIncome and Business Tax Act (Cap. 55)
Business tax — trade or business (general)
1.75%Income and Business Tax Act (Cap. 55)
Business tax — radio, TV, newspaper, domestic airline, fuel service stations
1.75%Income and Business Tax Act (Cap. 55)
Business tax — rents, royalties, premiums from real property
3%Income and Business Tax Act (Cap. 55)
Business tax — professions, vocations, occupations
6%Income and Business Tax Act (Cap. 55)
Business tax — telecommunications (real-time voice)
19%Income and Business Tax Act (Cap. 55)
Petroleum operations income tax
25%Income and Business Tax Act (Cap. 55)
International Business Companies (IBCs)
IBCs are within the Belize tax net but benefit from concessions; exempt-income IBCs may have nil/low effective rates subject to economic-substance rules ((approx — confirm current substance/tax treatment))International Business Companies Act
Withholding tax — dividends to non-residents
15%Income and Business Tax Act (Cap. 55)
Withholding tax — interest to non-residents
15%Income and Business Tax Act (Cap. 55)
Withholding tax — royalties to non-residents
15%Income and Business Tax Act (Cap. 55)
Withholding tax — management/technical fees, equipment rental
25%Income and Business Tax Act (Cap. 55)
Business tax filing frequency
Monthly business tax returns; annual income tax return due 31 March ((approx — confirm monthly vs annual filing for entity type))Income and Business Tax Act (Cap. 55)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Belize computations in the OpenAccountants Tax Library.