Belize · Taxes
Belize taxes for US citizens
Source-checked21 sources, 18 officialHow we checkIn brief
Belize taxes only income from Belize, so US pensions, Social Security and interest aren't taxed. Pay for work done in Belize is taxed, even when a US employer pays it.
In short: what you'd pay in Belize
Retiree on US income
US Social Security, a US pension and US interest aren't Belize income, so they aren't taxed here. QRP members are exempt on all foreign income anyway.
Ballpark: $0
Remote worker paid from the US
Pay for work done in Belize counts as Belize income, even when paid abroad; no remote-work exemption was found. Not yet verified
Ballpark: About $3,700 for 90 days or $7,500 for 182 days, on $60,000; a full year isn't settled
Working for a local employer
Employees pay a flat 25% of taxable income; non-residents get no basic deduction.
Ballpark: 25%, with a tax-free amount for residents
Not yet verifiedThe source rule and the 25% rate, read in the 2020 text of the tax law.
Still being checkedA 2024 amendment changed the employee rules; its effect is still being checked.
Sources (4)
Links
- Income and Business Tax Act, Chapter 55, Substantive Laws Revised Edition 2020
- Act No. 40 of 2024, Income and Business Tax (Amendment) Act 2024 (assent 11 Dec 2024; effective 14 Dec 2024 per BTS listing)
- The Reporter (Belize): Income tax threshold raised (22 Sep 2024)
- Retired Persons (Incentives) Act, Chapter 62, Substantive Laws Revised Edition 2020 (consolidates Act 3 of 2019)
How Belizean tax works
- Tax residence: more than 182 days in the calendar year, or your permanent home in Belize.
- What's taxed: only income earned in Belize, whether or not it's paid there. Foreign pensions and foreign social security are exempt.
- Retiree program: QRP members pay no tax on any income from outside Belize.
- No US tax treaty: you still file a US return every year, and any credit follows US rules alone; see a tax adviser.
- No Social Security agreement: US employees keep paying US Social Security tax.
Sources (6)
Links
- Income and Business Tax Act, Chapter 55, Substantive Laws Revised Edition 2020
- Retired Persons (Incentives) Act, Chapter 62, Substantive Laws Revised Edition 2020 (consolidates Act 3 of 2019)
- IRS worldwide income and foreign accounts
- IRS foreign-tax-credit calculation
- SSA agreements and American-employer coverage abroad
- IRS income treaties A–Z
Nine worked examples, 2026
The retiree has $30,000 of Social Security, a $40,000 private pension and $20,000 of interest. Employees work physically in Belize for a US employer.
| Who | Days in Belize | Belize income tax | US income tax, before credits |
|---|---|---|---|
| Remote employee, $60,000 | 90 | $3,699 | $5,020 |
| Remote employee, $60,000 | 182 | $7,479 | $5,020 |
| Remote employee, $60,000 | 365 | Not settled | $5,020 |
| Remote employee, $150,000 | 90 | $9,247 | $24,734 |
| Remote employee, $150,000 | 182 | $18,699 | $24,734 |
| Remote employee, $150,000 | 365 | Not settled | $24,734 |
| Retiree, $90,000 | 90 | $0 | $8,348 |
| Retiree, $90,000 | 182 | $0 | $8,348 |
| Retiree, $90,000 | 365 | $0 | $8,348 |
Don't add the two columns: credits and the foreign earned income exclusion can cut the US part.
Needs reviewThe employee rows use the 2020 text; how tax is collected without a Belize payroll isn't known.
Sources (15)
Legal basis and exact figures
- Source and residence: Income and Business Tax Act Cap. 55 (RE 2020) s. 5(1) (income accruing in or derived from Belize, received there or not), s. 5(3) (employment exercised in Belize is Belize-derived), s. 16(6) (more than 182 days in the basis year, or domicile).
- 90 and 182 days: non-resident, non-domiciled, working physically in Belize: 25% of the allocation (s. 20(1)), no basic deduction (s. 25(2)): USD 14,794.52 → 3,698.63; 29,917.81 → 7,479.45; 36,986.30 → 9,246.58; 74,794.52 → 18,698.63.
- 365 days: resident. The 2020 deduction of BZ$19,600 gives about USD 12,500 on $60,000; a snippet of Act No. 40 of 2024 (tapered BZ$20,000 deduction) gives about USD 14,950; reports put the 2025 threshold at BZ$29,000. Sources disagree, so no number. Act 40 of 2024 (in force 14 Dec 2024) replaced s. 16, repealed s. 20 and replaced s. 21; not read.
- Retiree: US Social Security, a US pension for past US work and US interest aren't Belize-derived; foreign pensions and social security are exempt for an ordinarily resident retired person (s. 8(1)(r),(s)); QRPs are exempt on all foreign-source income (Retired Persons (Incentives) Act s. 4(4)). Social Security Act Cap. 44 not read.
- US side: federal income tax before the exclusion and credits; employee FICA extra ($4,590 on $60,000; $11,475 on $150,000). No income treaty (IRS A–Z); no totalization agreement on the SSA list. BZ$2.00 = US$1 (CBB, 12 Nov 2026). No totals.
Links
- Income and Business Tax Act, Chapter 55, Substantive Laws Revised Edition 2020
- Act No. 40 of 2024, Income and Business Tax (Amendment) Act 2024 (assent 11 Dec 2024; effective 14 Dec 2024 per BTS listing)
- The Reporter (Belize): Income tax threshold raised (22 Sep 2024)
- Retired Persons (Incentives) Act, Chapter 62, Substantive Laws Revised Edition 2020 (consolidates Act 3 of 2019)
- Belize Tourism Board (travelbelize.org): Work Where You Vacation
- Central Bank of Belize: exchange rates
- IRS2026 inflation adjustments
- IRS worldwide income and foreign accounts
- IRS FEIE eligibility and exclusions
- IRS foreign-tax-credit calculation
- IRS FICA rates2026
- SSA agreements and American-employer coverage abroad
- IRS income treaties A–Z
- IRS enhanced senior deduction
- IRS Social Security benefit inclusion
Other Belize guides
Every rule with its legal source.
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