Americas · BZD
Belize
Reviewed 2026-06-21
Top income tax
25%
Self-employed SS
Optional
VAT
12.5%
Capital gains
0%
Exit tax
No
Nomad visa
Yes
72
/ 100
Tax efficiency68
Ease to enter64
Ease to exit93
Cost of living83
Internet9
English100
Belize taxes on a territorial basis, so foreign-source income earned by a solopreneur living there is generally outside the local net while Belize-source income faces a flat 25 percent personal rate (with the first roughly USD 14,500 exempt). There is no capital gains, wealth, inheritance, or exit tax, and English is the official language, which eases setup. Local business activity is taxed as a gross-receipts business tax rather than on net profit, and slow internet plus a low World Bank ease ranking are practical drawbacks.
Personal income tax
Income tax structureFlat
Top income tax rate25%
Entry income tax rate25%
Top rate threshold$16,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate1.88%
Employer SS rate8.13%
Indirect & other taxes
VAT standard rate12.5%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameQualified Retirement Program (QRP)
Immigration & setup
Digital nomad visaYes
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index41.4
Internet speed48 Mbps
English proficiencyHigh
Civil liberties88
Sources
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.