Belize vs Luxembourg
Corporate Tax Comparison
Time of Update: Belize: 4/01/2026 / Luxembourg: 4/05/2026
Compare Belize and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Belize vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Belize
Luxembourg
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%
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
Annual tax returns must be filed by March 31 of the subsequent tax year.
CIT Return Due Date:
December 31 of the following year.
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 Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Estimated Payment Due Date:
Estimated tax payments follow the same monthly schedule as business tax payments.
CIT Estimated Payment Due Date:
Quarterly installment payment.
Withholding Tax (WHT)
Belize
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
15/NA/NA
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Belize
Luxembourg
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Belize
Luxembourg
Composite Effective Average Tax Rate:
25%
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
25%
Composite Effective Marginal Tax Rate:
18.09%
