- Corporate Tax Rate
- 0%
- Capital Gains Rate
- 0%
- Territorial System
- Yes
- IP Box Regime
- No
- Tax Treaties
- 3
- VAT Rate
- 12.5%
- Dividend Withholding
- 0%
- Holding Company Viable
- Yes
- Notes
- Belize runs a territorial tax system with no capital gains tax and no dividend withholding. Foreign-sourced income is exempt. The main local-surface tax is the Business Tax, a 1.75% turnover levy on gross receipts (not profits). IBCs and exempt companies are widely used as holding and trading vehicles. Tax treaty network is thin.
3 sources cited