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Belize Personal Income Tax

Detailed personal income tax rates and rules for Belize.

Income TaxBZD

Belize imposes a flat 25% income tax on employment income above BZD 26,000 annually. Only Belizean-source income is taxable under the territorial system. Business income is subject to a business tax at varying rates (1.75% to 25% depending on the type of activity) on gross receipts rather than net profits.

Income Range (BZD)Tax Rate
BZ$0 – BZ$26K0%
BZ$26K+25%

Filing Deadline

March 31

Residency Rule

Belize taxes only income sourced within the country. Residency is based on domicile or presence. Foreign-source income is exempt.

Belize Income Tax FAQ