Belize vs Gibraltar
Corporate Tax Comparison
Time of Update: Belize: 4/01/2026 / Gibraltar: 4/05/2026
Compare Belize and Gibraltar corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Belize vs Gibraltar Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Belize
Gibraltar
General CIT Rate:
Companies in the oil industry: Subject to 25% income tax.
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:
Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:
Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
CIT Return Due Date:
Annual tax returns must be filed by March 31 of the subsequent tax year.
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Payment Due Date:
Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.
CIT Payment Due Date:
The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
CIT Estimated Payment Due Date:
Estimated tax payments follow the same monthly schedule as business tax payments.
CIT Estimated Payment Due Date:
Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
Withholding Tax (WHT)
Belize
Gibraltar
Resident Withholding Tax (Dividend/Interest/Royalty):
15/NA/NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Belize
Gibraltar
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Belize
Gibraltar
Composite Effective Average Tax Rate:
25%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
25%
Composite Effective Marginal Tax Rate:
N/A
