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%

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