Tax Regime

Business and Income Tax is governed by the Income and Business Tax Act, Chapter 55 of the Laws of Belize. According to the Income Tax Department, ‘receipts’ means all revenue, whether in cash or in kind whether received or accrued, of a person or entity carrying on trade or business or practicing has or its profession or vocation in Belize without any deduction.

Belize has Double Taxation Treaties with the United Kingdom, Sweden, Denmark and members of CARICOM.


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