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.