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BZ
Belize
Doing Business
Belize Business Guide
Belize is a low-tax Latin American offshore jurisdiction where foreign nationals form IBCs fast, with flexible structures, no audits and confidentiality.
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Belize Business GuideBZ
Belize
Corporate Income Tax
Belize Tax Brief
Belize's tax system is attractive to certain international businesses, but its corporate tax framework is not based on a single low rate. The oil industry is generally subject to a 25% income tax; mos…
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Belize Tax BriefGeneral CIT Rate
Companies in the oil industry: Subject to 25% income tax.<br>Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:<br><br>Other trading or businesses: 1.75%<br>Real estate income (rent, royalties, premiums, etc.): 3%<br>Professional / occupational income: 6%<br>Income from commissions, royalties, dividends, etc.: 15%<br>Financial institutions: 15%
CIT Return Due Date
Annual tax returns must be filed by March 31 of the subsequent tax year.
CIT Payment Due Date
Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.
Estimated Payment Due Date
Estimated tax payments follow the same monthly schedule as business tax payments.
Resident WHT (Dividend/Interest/Royalty)
15/NA/NA
Non-Resident WHT (Dividend/Interest/Royalty)
15/15/0
General Capital Gain Tax Rate
N/A
Composite Effective Average Tax Rate
25%
Composite Effective Marginal Tax Rate
25%
BZ
Belize
Value-Added Tax
Belize Belize
12.5%
Standard VAT for Belize
BZ
Belize
Legal Entity Types
Belize IBC
International Business Company
IBC is a common form of legal entity in the Belize, and its full name is International Business Company. The ownership of an IBC is a combined ownership, with multiple shareholders jointly owning the …
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Belize IBCOwnership
Private Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
at least one.
Requirements For Directors
At least one.
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
No min cap requirement
Capital Injection Not Required
Positive
Capital Injection Requirement
No requirement for capital injection.
BZ
Belize
Legal Entity Types
Belize LLC
Limited Liability Company
LLC is a common form of legal entity in the Belize, and its full name is Limited Liability Company, meaning limited liability company. The ownership of an LLC is a combined ownership, with multiple sh…
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Belize LLCOwnership
Private Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
At least one.
Requirements For Directors
At least one.
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
No min cap requirement
Capital Injection Not Required
Positive
Capital Injection Requirement
No requirement for capital injection.
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