Belize: Domestic Corporate Taxation
Rates of Business Tax
As of 2011, the business tax rates were as follows:
- Receipts from radio, on-air television and newspaper business 0.75%
- Receipts of entities licensed to provide telecommunication services that offer real-time voice services 24.5%
- Receipts from domestic airline business 1.75%
- Receipts of service stations from the sale of fuel 0.75%
- Trade and other business taxes to 1.75%
- Business Tax on professionals 6%
- Business Tax on Banks 15%
- Business Tax on PIC groups of companies as defined in Section 115 of the International Business Companies Act 12%
- Business Tax on real estate agents' commissons 15%
- Rents, royalties, premiums and any other receipts from real property 1.75%
- Business Tax on gross earnings of casinos or licensed gaming premises 15%
Belize: Domestic Corporate Taxation
Belize Corporate Tax Introduction »Belize Scope of Business Tax »
Belize Rates of Business Tax »
Belize Calculation of Taxable Base »
Belize Filing Requirements and Payment of Tax »
Belize Withholding Tax »
Belize Goods and Services Tax »
Belize Environment Tax »
