Americas
Belize
Belize has no general personal income tax up to a threshold and a flat rate above. Business tax operates on gross receipts.
Personal income tax
0–25%
Top marginal rate / range
Corporate tax
Business tax (gross-based)
Standard rate
VAT / Sales tax
12.5% GST
Standard indirect tax
At a glance
- Tax yearCalendar year
- ThresholdBZD 26,000 (employees)
- Business taxOn gross receipts
Official Tax Authority
Belize Tax Service Department
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Belize's official tax authority (linked above) or a qualified tax professional before making any decision.