Are digital services subject to GST in Belize?

Yes. Digital services from non-residents to Belize consumers are subject to 12.5% GST. Non-resident providers must register under the simplified regime for foreign suppliers.

Belize GST Guide: 12.5% General Sales Tax 2026

Q: Can non-resident businesses reclaim Belize GST?

Yes. Non-resident businesses not registered for GST can reclaim GST on business expenses through a refund procedure with supporting invoices submitted to the BTSD.

Q: What is the penalty for late GST filing?

Late filing penalty of 10% of GST due (minimum BZD 50), interest at 1.5% per month on unpaid GST, and possible suspension of registration for repeated non-compliance.

Belize applies a General Sales Tax (GST) at a standard rate of 12.5%. Unlike a VAT, Belize's GST is a single-stage tax applied at the point of final sale to consumers. Certain goods and services are exempt or zero-rated. Here is how Belize GST works in 2026.

GST in Belize is governed by the General Sales Tax Act and administered by the Belize Tax Service Department (BTSD). Belize uses a GST system rather than a full VAT — it is a single-stage consumption tax levied on the sale of goods and services at the final point of sale. Businesses with annual taxable turnover exceeding BZD 150,000 must register for GST. Registered businesses charge GST on their sales and can claim input tax credits on GST paid on business purchases. GST returns are filed monthly. Business tax overview →

Real-world example: A consumer purchases electronics for BZD 2,000. GST at 12.5% = BZD 250, total BZD 2,250. A hotel room costing BZD 800 per night: GST at 12.5% = BZD 100, total BZD 900. Export sales of BZD 100,000 in seafood: GST at 0% (zero-rated), allowing the exporter to claim input GST credits on packaging and processing costs. Cross-border GST rules →

GST Rates in Belize

12.5% (standard rate): Most goods and services including retail, electronics, clothing, professional services, restaurant meals, and consumer goods
0% (zero-rated): Exports of goods, basic food staples (rice, flour, sugar, milk, bread), prescription medicines, agricultural inputs, and supplies to approved international organizations
Exempt: Financial services (banking, insurance premiums), education, healthcare services, residential rent, public transportation, and real estate sales

Zero-rated supplies allow registered businesses to claim input tax credits. Exempt supplies do not attract GST but also do not allow input tax credit claims.

GST Registration

Mandatory registration: Annual taxable turnover exceeds BZD 150,000
Voluntary registration: Businesses below the threshold may opt to register voluntarily
Non-resident registration: Foreign businesses supplying goods or services in Belize may need to register
Registration process: Online through the BTSD portal with business documents, tax ID, and bank details

Failure to register when required results in penalties and back-assessment of GST due from the date registration was required.

GST Compliance and Filing

Filing frequency: Monthly — GST returns must be filed by the 20th of the following month
Payment deadline: Same as filing deadline — net GST due must be paid by the 20th
Electronic filing: All GST returns are filed through the BTSD online portal
Input tax credits: Registered businesses can deduct GST paid on business purchases from output GST collected, remitting only the net difference
Records: GST invoices, receipts, and accounting records must be maintained for 5 years

Late filing incurs penalties of 10% of the tax due plus interest at the statutory rate. The BTSD conducts regular GST audits.

GST Invoicing

Registered businesses must issue tax invoices showing: seller's name, address, and GST registration number, buyer's name and address, invoice date and number, description of goods/services, amount before GST, GST amount, total including GST, and GST rate applied. Simplified invoices are permitted for retail transactions below BZD 100.

Can non-resident businesses reclaim Belize GST?

Yes. Non-resident businesses not registered for GST in Belize may reclaim GST incurred on business expenses in Belize through a refund procedure. The process requires submitting an application with supporting invoices to the BTSD. Processing times vary but typically take 2-4 months.

What is the penalty for late GST filing?

Late GST filing penalties include: 10% of GST due for late filing (minimum BZD 50), interest at 1.5% per month on unpaid GST, and potential suspension of GST registration for repeated non-compliance.

Are digital services subject to GST?

Yes. Digital services provided by non-resident companies to Belize consumers (streaming, software, SaaS, e-books, online courses) are subject to 12.5% GST. Non-resident digital service providers must register for GST in Belize under the simplified registration regime for foreign suppliers.