IBC Taxation
Under the International Business Company Act of 1990, Belize IBC's are exempt from most types of taxation, except for annual franchise tax. Tax exemptions include:
- all income of an IBC;
- all interests, rent, royalties, compensations paid by an IBC to Belize non-residents;
- all dividends paid by an IBC to persons resident in Belize or elsewhere;
- capital gains realized on any shares, debt obligations or other securities of an IBC by Belize non-residents;
- Belize IBC's are exempt from the payment of stamp duty on all instruments that:
- relating to transfer of any property to or by an IBC;
- relating to transactions in respect of the shares, debt obligations or other securities of an IBC;
- relating to the assets or activities of an IBC.