VAT GST in Belize

Vat / gst 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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Standard GST rate

12.5General Sales Tax Act (https://bts.gov.bz/gst-faq/)

Zero-rated supplies

Exports, certain basic foods, medicines and other prescribed items are zero-ratedGeneral Sales Tax Act

Exempt supplies

Certain financial, educational and other prescribed services are exempt (no input credit)General Sales Tax Act

Registration threshold

75,000General Sales Tax Act (https://beltraide.bz/belize-invest/doing-business-in-belize/general-sales-tax-registration/)

Registration threshold — new business proxy

Averaging BZD 6,250 per month in taxable supplies (business under 12 months old)General Sales Tax Act

Filing frequency

Monthly GST returns (Form BTS210)General Sales Tax Act (https://bts.gov.bz/file-gst-return/)

Return / payment deadline

By the 15th of the month following the tax periodGeneral Sales Tax Act (https://bts.gov.bz/file-gst-return/)

Input tax credit

Registered businesses credit GST paid on inputs against GST charged on outputs (net remittance)General Sales Tax Act

The full skill

General Sales Tax (GST)

Standard GST rate — 12.5 percent (General Sales Tax Act (https://bts.gov.bz/gst-faq/))
Zero-rated supplies — Exports, certain basic foods, medicines and other prescribed items are zero-rated (approx — confirm zero-rated schedule) (General Sales Tax Act)
Exempt supplies — Certain financial, educational and other prescribed services are exempt (no input credit) (approx — confirm exempt schedule) (General Sales Tax Act)
Registration threshold — 75,000 BZD (General Sales Tax Act (https://beltraide.bz/belize-invest/doing-business-in-belize/general-sales-tax-registration/))
Registration threshold — new business proxy — Averaging BZD 6,250 per month in taxable supplies (business under 12 months old) BZD (approx — confirm) (General Sales Tax Act)
Filing frequency — Monthly GST returns (Form BTS210) (General Sales Tax Act (https://bts.gov.bz/file-gst-return/))
Return / payment deadline — By the 15th of the month following the tax period (General Sales Tax Act (https://bts.gov.bz/file-gst-return/))
Input tax credit — Registered businesses credit GST paid on inputs against GST charged on outputs (net remittance) (General Sales Tax Act)
Reverse charge / imported services — GST applies to imports; place-of-supply and reverse-charge style rules apply to certain imported services (approx — confirm imported-services treatment) (General Sales Tax Act)
E-invoicing developments — Belize is progressing toward a B2B e-invoicing mandate (approx — confirm status/timeline) (General Sales Tax Act)

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General Sales Tax (GST)

Standard GST rate — 12.5 percent (General Sales Tax Act (https://bts.gov.bz/gst-faq/))

Zero-rated supplies — Exports, certain basic foods, medicines and other prescribed items are zero-rated (approx — confirm zero-rated schedule) (General Sales Tax Act)

Exempt supplies — Certain financial, educational and other prescribed services are exempt (no input credit) (approx — confirm exempt schedule) (General Sales Tax Act)

Registration threshold — 75,000 BZD (General Sales Tax Act (https://beltraide.bz/belize-invest/doing-business-in-belize/general-sales-tax-registration/))

Registration threshold — new business proxy — Averaging BZD 6,250 per month in taxable supplies (business under 12 months old) BZD (approx — confirm) (General Sales Tax Act)

Filing frequency — Monthly GST returns (Form BTS210) (General Sales Tax Act (https://bts.gov.bz/file-gst-return/))

Return / payment deadline — By the 15th of the month following the tax period (General Sales Tax Act (https://bts.gov.bz/file-gst-return/))

Input tax credit — Registered businesses credit GST paid on inputs against GST charged on outputs (net remittance) (General Sales Tax Act)

Reverse charge / imported services — GST applies to imports; place-of-supply and reverse-charge style rules apply to certain imported services (approx — confirm imported-services treatment) (General Sales Tax Act)

E-invoicing developments — Belize is progressing toward a B2B e-invoicing mandate (approx — confirm status/timeline) (General Sales Tax Act)