Belize
7.4/10
32nd of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Belize and Kosovo weigh about the same on the taxpayer.
| Tax | Belize | Kosovo | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 1.75% | 10% | −8.3 points |
| Personal income tax top bracket | 0% to 25% | 0% to 10% | +15.0 points |
| VAT standard rate | 12.5% | 18% | −5.5 points |
Belize
| Trade and various activities base: gross receipts, not profit | 1.75% |
| Rents and real estate royalties base: gross receipts | 3% |
| Liberal professions base: gross receipts | 6% |
| Corporate income tax, for comparison | 25% |
Kosovo
| General regime | 10% |
| Very small entities, trade flat rate on revenue, revenue under €30,000 | 3% |
| Very small entities, services flat rate on revenue | 9% |