When are the Corporate Income Tax (CIT) payments due in Belize and Romania?

For Belize: Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.. For Romania: The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year..

When are the Corporate Income Tax (CIT) estimated payments due in Belize and Romania?

For Belize: Estimated tax payments follow the same monthly schedule as business tax payments.. For Romania: Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters..

What are the resident Withholding Tax (WHT) rates in Belize and Romania?

For Belize: 15/NA/NA. For Romania: 16/NA/NA.

What are the non-resident Withholding Tax (WHT) rates in Belize and Romania?

For Belize: 15/15/0. For Romania: 16/16/16.

What are the general VAT rates in Belize and Romania?

For Belize: 12.5%. For Romania: 21.

What are the Capital Gain Tax (CGT) rates in Belize and Romania?

For Belize: N/A. For Romania: Capital gains are constrained by the normal corporate income tax rate..

What are the Composite Effective Average Tax Rates in Belize and Romania?

For Belize: 25%. For Romania: 14.41%.

What are the Composite Effective Marginal Tax Rates in Belize and Romania?

For Belize: 25%. For Romania: 6.41%.

Corporate Tax Comparison

Belize vs Romania

Q: What are the general Corporate Income Tax (CIT) rates in Belize and Romania?

For Belize: 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%. For Romania: 16.

Q: When are the Corporate Income Tax (CIT) returns due in Belize and Romania?

For Belize: Annual tax returns must be filed by March 31 of the subsequent tax year.. For Romania: If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters..

Compare Belize and Romania 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 · Romania: 6/12/2026

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Belize

Romania

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Belize: 4/01/2026 · Romania: 6/12/2026

Corporate Income Tax (CIT)

Belize

Romania

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:

CIT Return Due Date:

Annual tax returns must be filed by March 31 of the subsequent tax year.

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

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 final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

CIT Estimated Payment Due Date:

Estimated tax payments follow the same monthly schedule as business tax payments.

CIT Estimated Payment Due Date:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

Withholding Tax (WHT)

Belize

Romania

Resident Withholding Tax (Dividend/Interest/Royalty):

15/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

None-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

None-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

Value-Added Tax (VAT)

Belize

Romania

General VAT Rate:

12.5%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Belize

Romania

General Capital Gain Tax Rate:

N/A

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Belize

Romania

Composite Effective Average Tax Rate:

25%

Composite Effective Average Tax Rate:

14.41%

Composite Effective Marginal Tax Rate:

25%

Composite Effective Marginal Tax Rate:

6.41%

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Belize vs Romania

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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