Bz Income Tax

---
name: bz-income-tax
description: "Source-cited draft: personal 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-income-tax"
  jurisdiction: "BZ"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Belize Personal Income Tax

## Personal income tax rates and thresholds

- **Non-resident income tax rate** — 25 percent (25% on Belize-source income (personal reliefs generally restricted for non-residents) (approx — confirm non-resident relief treatment))  _(Income and Business Tax Act (Cap. 55))_
- **Tax-free threshold (employees)** — 29,000 BZD (Employment income of BZD 29,000 or less is exempt (2025 amendment — confirm enacted figure))  _(Income and Business Tax Act (Cap. 55))_
- **Personal relief — earnings above BZD 29,000** — 19,600 BZD (personal relief (approx — confirm figure))  _(Income and Business Tax Act (Cap. 55))_
- **Tapered relief — earnings BZD 26,001 to 27,000** — 24,600 BZD (relief (approx — confirm figure))  _(Income and Business Tax Act (Cap. 55))_
- **Tapered relief — earnings BZD 27,001 to 29,000** — 22,600 BZD (relief (approx — confirm figure))  _(Income and Business Tax Act (Cap. 55))_
- **Non-resident income tax rate** — 25 percent (25% on Belize-source income (personal reliefs generally restricted for non-residents) (approx — confirm non-resident relief treatment))  _(Income and Business Tax Act (Cap. 55))_
- **Charitable donations relief** — Approved charitable donations deductible (subject to limits) (approx — confirm cap)  _(Income and Business Tax Act (Cap. 55))_
- **Education / dependent allowances** — Allowances for spouse, children and education may apply within the personal relief framework (approx — confirm current allowances)  _(Income and Business Tax Act (Cap. 55))_
- **Residence test** — Generally based on physical presence in Belize; a common benchmark is 183 days in the tax year (approx — confirm day-count rule in statute)  _(Income and Business Tax Act (Cap. 55))_
- **Employer withholding (PAYE)** — Employers deduct income tax at source from chargeable employment income and remit to BTS  _(Income and Business Tax Act (Cap. 55))_
- **Annual return filing deadline** — 31 March following year-end  _([Income and Business Tax Act (Cap. 55)](https://bts.gov.bz/))_
- **Tax payment deadline** — Balance of tax due with the return by 31 March (approx — confirm payment timing)  _(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-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bz-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.