Ireland vs Belize
Corporate Tax Comparison
Time of Update: Ireland: 4/04/2026 / Belize: 4/01/2026
Compare Ireland and Belize corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ireland vs Belize Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ireland
Belize
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
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:
Nine months after the end of the tax accounting period.
CIT Return Due Date:
Annual tax returns must be filed by March 31 of the subsequent tax year.
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
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:
Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.
CIT Estimated Payment Due Date:
Estimated tax payments follow the same monthly schedule as business tax payments.
Withholding Tax (WHT)
Ireland
Belize
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
15/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ireland
Belize
General Capital Gain Tax Rate:
33%
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Ireland
Belize
Composite Effective Average Tax Rate:
12.36
Composite Effective Average Tax Rate:
25%
Composite Effective Marginal Tax Rate:
13.21
Composite Effective Marginal Tax Rate:
25%
