No corporate tax – Business tax on gross income
Certificate of Tax Exemption (CTE): Available to companies with no domestic trade or business in Belize, tax exempted on foreign source income
5 Double Taxation Agreements (DTAs): In force with CARICOM, UK, UAE, Austria & Switzerland
Several Tax Information Exchange Agreements (TIEAs) in place
OECD / EU: Currently no adverse listings
Holding Companies: No corporate tax or withholding tax on dividends once paid to a related non-resident entity. Companies classified as either holding or pure equity holding companies are recognized in top financial hubs and taxed at 0%.
LLCs: Flexible tax classification (disregarded entity, partnership, or corporation). If operating solely as a non-resident, exempt from income tax.
Relaxed Lifestyles & Retirement Benefits: For individual investors, particularly retirees, Belize offers a Qualified Retired Persons (QRP) program which provides tax breaks and immigration incentives.