Belize Personal Income Tax
Detailed personal income tax rates and rules for Belize in 2026.
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$26K | 0% |
| 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.
How Belize Income Tax compares
Belize’s top personal income tax rate of 25% is the 118th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and North America’s regional average of 24.4%.
Belize
25%
North America average
24.4%
Global average
27.7%
