Bz Corporate Income Tax

---
name: bz-corporate-income-tax
description: "Source-cited draft: corporate income tax for Belize (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/bz-corporate-income-tax"
  jurisdiction: "BZ"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Belize Corporate Income Tax

## Business tax and corporate income tax

- **Overview — Belize taxation of companies** — Belize generally taxes companies under a gross-receipts business tax rather than a net-profit corporate income tax, with rates that vary by activity. A 25% net income tax applies to petroleum operations, and certain entities (e.g. IBCs) have special regimes.
- **Tax base** — Business tax is charged on gross receipts/revenue, not net profit  _(Income and Business Tax Act (Cap. 55))_
- **Business tax — trade or business (general)** — 1.75% percent of gross receipts (general trade or business)  _(Income and Business Tax Act (Cap. 55))_
- **Business tax — radio, TV, newspaper, domestic airline, fuel service stations** — 1.75% percent of gross receipts  _(Income and Business Tax Act (Cap. 55))_
- **Business tax — rents, royalties, premiums from real property** — 3% percent of gross receipts  _(Income and Business Tax Act (Cap. 55))_
- **Business tax — professions, vocations, occupations** — 6% percent of gross receipts  _(Income and Business Tax Act (Cap. 55))_
- **Business tax — telecommunications (real-time voice)** — 19% percent of gross receipts ((approx — confirm rate))  _(Income and Business Tax Act (Cap. 55))_
- **Petroleum operations income tax** — 25% percent of net income (petroleum/oil operations)  _(Income and Business Tax Act (Cap. 55))_
- **International Business Companies (IBCs)** — IBCs are within the Belize tax net but benefit from concessions; exempt-income IBCs may have nil/low effective rates subject to economic-substance rules ((approx — confirm current substance/tax treatment))  _(International Business Companies Act)_
- **Withholding tax — dividends to non-residents** — 15% percent ((approx — confirm current rate))  _(Income and Business Tax Act (Cap. 55))_
- **Withholding tax — interest to non-residents** — 15% percent ((approx — sources vary 15%/25%, confirm))  _(Income and Business Tax Act (Cap. 55))_
- **Withholding tax — royalties to non-residents** — 15% percent ((approx — sources vary 15%/25%, confirm))  _(Income and Business Tax Act (Cap. 55))_
- **Withholding tax — management/technical fees, equipment rental** — 25% percent ((approx — confirm rate))  _(Income and Business Tax Act (Cap. 55))_
- **Business tax filing frequency** — Monthly business tax returns; annual income tax return due 31 March ((approx — confirm monthly vs annual filing for entity type))  _(Income and Business Tax Act (Cap. 55))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bz-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bz-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.