Hong Kong SAR vs Belize
Corporate Tax Comparison
Time of Update: Hong Kong SAR: 4/02/2026 / Belize: 4/01/2026
Compare Hong Kong SAR and Belize corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Hong Kong SAR vs Belize Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Hong Kong SAR
Belize
General CIT Rate:
Corporations: 8.25% on the first HKD 2 million of assessable profits and 16.5% on the remainder; unincorporated businesses: 7.5% on the first HKD 2 million and 15% on the remainder.
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%
CIT Return Due Date:
The tax return forms are typically released on the first working day of April each year. The filing deadline is usually within one month from the day the forms are released. Certain companies (e.g., those with a fiscal year ending on December 31) may have an extended filing deadline, typically until August 15 of the year the forms are released, and in certain circumstances (e.g., electronic filing), extensions may be granted.
CIT Return Due Date:
Annual tax returns must be filed by March 31 of the subsequent tax year.
CIT Payment Due Date:
For companies with a fiscal year ending on December 31st, the final tax payment for a specific tax year is typically due in November of the year when the tax return is filed.
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 Estimated Payment Due Date:
For companies with a fiscal year ending on December 31st, interim taxes for a specific tax year will be paid in two installments, typically due in November of the current year and January of the following year.
CIT Estimated Payment Due Date:
Estimated tax payments follow the same monthly schedule as business tax payments.
Withholding Tax (WHT)
Hong Kong SAR
Belize
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/2.475-4.95
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Hong Kong SAR
Belize
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Hong Kong SAR
Belize
Composite Effective Average Tax Rate:
14.28
Composite Effective Average Tax Rate:
25%
Composite Effective Marginal Tax Rate:
2.01
Composite Effective Marginal Tax Rate:
25%
