Belize vs Portugal
Corporate Tax Comparison
Time of Update: Belize: 4/01/2026 / Portugal: 4/04/2026
Compare Belize and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Belize vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Belize
Portugal
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:
21
CIT Return Due Date:
Annual tax returns must be filed by March 31 of the subsequent tax year.
CIT Return Due Date:
The last day of the fifth month after the end of the tax 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:
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
Estimated tax payments follow the same monthly schedule as business tax payments.
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
Withholding Tax (WHT)
Belize
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
15/NA/NA
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Belize
Portugal
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Belize
Portugal
Composite Effective Average Tax Rate:
25%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
25%
Composite Effective Marginal Tax Rate:
16.01%
