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The Belize business tax rate varies depending on the type of income and is set forth in the principal act's ninth schedule (IBTA).

Furthermore, Belize business tax is not applicable in the following cases:

  • Companies that engage in petroleum operations.
  • If the revenue or income is derived outside of Belize, IBCs operating in a trade, business, or profession are exempt from Belize business tax.
  • Companies operating under the Designated processing area (DPA).

In order to be qualified for business tax exemption, IBCs must provide documents and proof of their foreign-sourced revenue/income. For further guidance, please feel free to contact us via email [email protected].

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