What Is the Belize Capital Gains Tax Rate?

Belize is well known in financial and investment circles for its favorable tax environment, and one of its most distinctive features is the treatment of capital gains. Unlike many jurisdictions that levy taxes on profits from the sale of assets such as property, shares, or other investments, Belize does not impose a capital gains tax on either residents or non-residents.

Key Points to Know

• No Capital Gains Tax: Belize does not impose a separate capital gains tax. While most investment profits are not taxed, certain types of income or transactions may still fall under other tax categories. 
• Corporate Perspective: International Business Companies (IBCs) are generally exempt from taxes on capital gains, dividends, and interest, provided their activities are conducted outside Belize. Domestic companies, however, remain subject to business taxes.
• Investor Advantage: This absence of a capital gains tax is particularly advantageous for international investors and corporations using Belize for offshore structuring, though domestic business activities remain subject to other forms of taxation.

Why Belize Takes This Approach

Belize’s tax policy is designed to attract foreign investment and global entrepreneurs. By not levying a capital gains tax, the government fosters offshore banking, company formation, and international trade activities, which contribute to job creation and service-sector growth.

Broader Tax Context

Although there is no capital gains tax, Belize does levy:

• A standard business tax on gross revenues for local companies.
• Stamp duties on certain property transactions.
• Import duties and other indirect taxes.

For international investors, the absence of capital gains tax makes Belize highly attractive for holding companies, asset management, and cross-border transactions.

Offshore Company Services helps clients take full advantage of Belize’s tax framework by providing company incorporation, offshore banking support, and compliance advisory services, ensuring investors can maximize benefits while meeting international standards.

=> Learn more: VAT Tax in the Bahamas