General Sales Tax Act (No. 49 of 2005) • Belize Tax Service (BTS) • Standard Rate 12.5%

Belize GST (12.5%) Sales Tax Calculator

Calculate Belize 12.5% General Sales Tax (GST) inclusive/exclusive prices, 0% zero-rated essential supplies, and monthly business input/output tax credits.

Select consumer invoice pricing or registered trader monthly return

Under Schedule 1 & Schedule 2 of the General Sales Tax Act

Invoice amount or monthly taxable sales in Belize Dollars

GST paid to suppliers creditable on monthly return

The General Sales Tax (GST) Framework in Belize

The General Sales Tax Act (No. 49 of 2005) establishes a broad-based value-added tax administered by the Belize Tax Service (BTS) on the domestic supply and importation of goods and services:

1. Standard 12.5% Rate

A flat statutory rate of 12.5% applies to all taxable goods, manufacturing, commercial services, utility bills exceeding threshold limits, and restaurant dining.

2. Zero-Rated Basic Basket (0%)

Essential food items (flour, rice, beans, corn, bread, cooking oil, eggs), agricultural machinery, exported goods, and residential electricity under BZ$ 100/month are zero-rated (0% GST), allowing producers to claim full input credits.

3. Monthly Filing Deadline

Registered businesses with annual taxable turnover of BZ$ 75,000 or more must file a monthly GST return and remit net collections to the Belize Tax Service by the 15th day of each following month.

4. Input Tax Recovery

Businesses are legally entitled to offset input GST paid on commercial inventory, capital goods, and services against output GST collected from customers, preventing tax cascading.

📊 Belize Statutory Fiscal & Deductions Matrix

Statutory Component / Legal Deduction Item Calculated Amount (BZD)
Primary Net / Statutory Payable Amount BZ$ 0.00
MS

Engr. Muhammad Shahzad

Principal Financial Systems Architect & Central America & Caribbean Tax Systems Lead

Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.

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