Corporate Tax Comparison

Belize vs Luxembourg

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.

Time of Update — Belize: 4/01/2026 · Luxembourg: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Belize

Luxembourg

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Belize: 4/01/2026 · Luxembourg: 4/05/2026

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%

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

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Value-Added Tax (VAT)

Belize

Luxembourg

General VAT Rate:

12.5%

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Belize

Luxembourg

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%

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