Belize Corporate Income Tax
Detailed corporate income tax rates and rules for Belize in 2026.
Corporate TaxBZD
Belize uses a business tax system based on gross receipts rather than net profits, with rates from 1.75% (general trade) to 25% (professional services). International Business Companies (IBCs) are completely exempt from all Belizean taxes, making Belize popular for offshore structuring.
Standard Rate
25%
Small Business Rate
1.8%
How Belize Corporate Tax compares
Belize’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and North America’s regional average of 22.3%.
Belize
25%
North America average
22.3%
Global average
22.2%
