Belize vs France

Persons engaged in petroleum operations: income tax at 40% of the chargeable income from those operations, plus a petroleum surcharge.
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%

Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits if turnover is at most EUR 10 million and the capital is fully paid and at least 75% held by individuals, directly or through a company itself at least 75% held by individuals.

Annual tax returns must be filed by March 31 of the subsequent tax year.

For a 31 December year-end, the return is due on the second working day after 1 May, with 15 extra days when filed online (20 May 2026 for FY 2025).

Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.

Balance due on 15 May of the following year for a 31 December year-end.

Estimated tax payments follow the same monthly schedule as business tax payments.

By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15); none in the first financial year or when CIT is under EUR 3,000.

15/NA/NA

15/15/0

25/0/25

12.5%

20

No separate capital gains tax. A company pays business tax at 5% on its annual net gain from realising real estate outside Belize, assets of a permanent establishment outside Belize, or debt, equity or other instruments issued by non-residents.

Taxed at the standard CIT rate as a rule; a reduced rate applies to certain gains.

23.66

15.38