Income Tax in Belize

Personal income tax for Belize (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Belize · tax year 2025 · changed 25 Jun 2026

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Key figures: Belize, 2025

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Non-resident income tax rate

25Income and Business Tax Act (Cap. 55)

Tax-free threshold (employees)

29,000Income and Business Tax Act (Cap. 55)

Personal relief — earnings above BZD 29,000

19,600Income and Business Tax Act (Cap. 55)

Tapered relief — earnings BZD 26,001 to 27,000

24,600Income and Business Tax Act (Cap. 55)

Tapered relief — earnings BZD 27,001 to 29,000

22,600Income and Business Tax Act (Cap. 55)

Non-resident income tax rate

25Income and Business Tax Act (Cap. 55)

Charitable donations relief

Approved charitable donations deductible (subject to limits) (approx — confirm cap)Income and Business Tax Act (Cap. 55)

Education / dependent allowances

Allowances for spouse, children and education may apply within the personal relief framework (approx — confirm current allowances)Income and Business Tax Act (Cap. 55)

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Personal income tax rates and thresholds

Non-resident income tax rate — 25 percent (25% on Belize-source income (personal reliefs generally restricted for non-residents) (approx — confirm non-resident relief treatment)) (Income and Business Tax Act (Cap. 55))
Tax-free threshold (employees) — 29,000 BZD (Employment income of BZD 29,000 or less is exempt (2025 amendment — confirm enacted figure)) (Income and Business Tax Act (Cap. 55))
Personal relief — earnings above BZD 29,000 — 19,600 BZD (personal relief (approx — confirm figure)) (Income and Business Tax Act (Cap. 55))
Tapered relief — earnings BZD 26,001 to 27,000 — 24,600 BZD (relief (approx — confirm figure)) (Income and Business Tax Act (Cap. 55))
Tapered relief — earnings BZD 27,001 to 29,000 — 22,600 BZD (relief (approx — confirm figure)) (Income and Business Tax Act (Cap. 55))
Non-resident income tax rate — 25 percent (25% on Belize-source income (personal reliefs generally restricted for non-residents) (approx — confirm non-resident relief treatment)) (Income and Business Tax Act (Cap. 55))
Charitable donations relief — Approved charitable donations deductible (subject to limits) (approx — confirm cap) (Income and Business Tax Act (Cap. 55))
Education / dependent allowances — Allowances for spouse, children and education may apply within the personal relief framework (approx — confirm current allowances) (Income and Business Tax Act (Cap. 55))
Residence test — Generally based on physical presence in Belize; a common benchmark is 183 days in the tax year (approx — confirm day-count rule in statute) (Income and Business Tax Act (Cap. 55))
Employer withholding (PAYE) — Employers deduct income tax at source from chargeable employment income and remit to BTS (Income and Business Tax Act (Cap. 55))
Annual return filing deadline — 31 March following year-end (Income and Business Tax Act (Cap. 55))
Tax payment deadline — Balance of tax due with the return by 31 March (approx — confirm payment timing) (Income and Business Tax Act (Cap. 55))

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Personal income tax rates and thresholds

Non-resident income tax rate — 25 percent (25% on Belize-source income (personal reliefs generally restricted for non-residents) (approx — confirm non-resident relief treatment)) (Income and Business Tax Act (Cap. 55))

Tax-free threshold (employees) — 29,000 BZD (Employment income of BZD 29,000 or less is exempt (2025 amendment — confirm enacted figure)) (Income and Business Tax Act (Cap. 55))

Personal relief — earnings above BZD 29,000 — 19,600 BZD (personal relief (approx — confirm figure)) (Income and Business Tax Act (Cap. 55))

Tapered relief — earnings BZD 26,001 to 27,000 — 24,600 BZD (relief (approx — confirm figure)) (Income and Business Tax Act (Cap. 55))

Tapered relief — earnings BZD 27,001 to 29,000 — 22,600 BZD (relief (approx — confirm figure)) (Income and Business Tax Act (Cap. 55))

Charitable donations relief — Approved charitable donations deductible (subject to limits) (approx — confirm cap) (Income and Business Tax Act (Cap. 55))

Education / dependent allowances — Allowances for spouse, children and education may apply within the personal relief framework (approx — confirm current allowances) (Income and Business Tax Act (Cap. 55))

Residence test — Generally based on physical presence in Belize; a common benchmark is 183 days in the tax year (approx — confirm day-count rule in statute) (Income and Business Tax Act (Cap. 55))

Employer withholding (PAYE) — Employers deduct income tax at source from chargeable employment income and remit to BTS (Income and Business Tax Act (Cap. 55))

Annual return filing deadline — 31 March following year-end (Income and Business Tax Act (Cap. 55))

Tax payment deadline — Balance of tax due with the return by 31 March (approx — confirm payment timing) (Income and Business Tax Act (Cap. 55))