Obligations for Statutory Filing and Accounting Records in Belize

Companies and Limited Liability Companies are required to comply with annual statutory filing and accounting records obligations.

Annual Tax Return (ATR) - March 31, 2026

Entities must report income earned from January 1 to December 31, 2025, within the first three months of the following year.

Annual Tax Return Form

Interest and Penalties:

Late filings are automatically subject to penalties. Entities taxed at 0% incur a daily penalty of US$5.00 (up to 24 months), capped at US$5,000. Where tax is payable, an additional 10% penalty applies on the outstanding tax, plus daily interest of 1.5%.

Financial Statement Return (FSR) - March 31, 2026

The Financial Statement Return is a summary return; full financial statements are not required; only the prescribed return form must be completed and filed.

Financial Statement Return Form

FINANCIAL STATEMENT RETURN GUIDELINES-BELIZE.pdf

Download PDF • 285KB

Ongoing Belizean Regulatory Obligations:

• Filing of the Economic Substance Declaration

• Filing of the Annual Tax Return and Financial Statement Return

• Annual Attestation Report

• Maintenance of Accounting Records

• Tax Identification Number (TIN) registration and maintenance

Should you have any questions, please do not hesitate to contact us at Contact@viss.com.hk.