North & Central America
Belize tax rates 2026
Belize runs a territorial system with no capital gains tax. Businesses pay tax on gross receipts rather than net profit, and there is a 12.5% general sales tax on top.
Territorial
Last verified
The taxes
| Personal income (top) | 25%Employment income above BZD 26,000 is taxed at a flat 25%. The system is territorial, so foreign-source income is generally exempt. |
|---|---|
| Corporate income | Business tax of 1.75–19% on gross receipts, standing in for a tax on net profit across most sectors. |
| Capital gains | None |
| VAT / GST | 12.5% GST. |
| Dividends (WHT) | 15% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 15% |
| Social security (employee) | Roughly 1.7–4%, paid to the Social Security Board. |
| Social security (employer) | ~5–7% (Social Security Board) |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | ~1–2.5% of assessed value (city/land tax, by district) |
| Other | Stamp/transfer duty 5% on property over USD 10,000 |
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
- Special regime
- Qualified Retired Persons (QRP) program
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.