Belize vs Netherlands

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%

25.8

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

Usually five months after the end of the company's fiscal year.

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

Tax should be paid within six weeks from the date of assessment.

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

Within six weeks of the assessment; a provisional assessment issued during the year is payable in equal monthly instalments over the rest of the year.

15/NA/NA

15/0*/0* (*25.8% conditional withholding tax on interest, royalties and, since 2024, dividends paid to an affiliated entity in a low-tax jurisdiction or in abuse cases)

15/15/0

15/0*/0* (*25.8% conditional withholding tax on interest, royalties and, since 2024, dividends paid to an affiliated entity in a low-tax jurisdiction or in abuse cases)

12.5%

21

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.

Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.