Source-cited draft: personal 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.
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)
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 BTSIncome and Business Tax Act (Cap. 55)
Annual return filing deadline
31 March following year-endIncome and Business Tax Act (Cap. 55)View source ↗
Tax payment deadline
Balance of tax due with the return by 31 March (approx — confirm payment timing)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.