IBC Taxation

Belize IBC´s are exempt from most types of taxation under the International Business Company Act of 1990.

Tax exemptions include:

  • all income of an IBC;
  • all interests, rent, royalties, compensations paid by an IBC to Belize non-residents;
  • capital gains realized on any shares, debt obligations or other securities of an IBC by Belize non-residents;
  • all dividends paid by an IBC to Belize residents or non-residents.

IBC´s are exempt from the payment of stamp duty on all instruments that:

  • are related to transfer of any property to or by an IBC;
  • arerelated to transactions in respect of the shares, debt obligations or other securities of an IBC;
  • are related to the assets or activities of an IBC.