The Belize International Business Companies Act of 1990 is designed to meet the needs of sophisticated international investors.

Benefits of IBC's in Belize

  • Exemption from taxes on all income of an IBC
  • Exemption from taxes on all dividends paid by an IBC
  • Exemption from taxes on all interests, rent, royalties, compensations and other amounts paid by an IBC
  • Exemption from taxes on capital gains on shares, debt obligations or other securities of an IBC by non-residents
  • No currency restrictions
  • Meetings of shareholders and/or directors may be held in any country and may be attended by proxy
  • No citizenship or residency requirements for directors, officers or shareholders

Who qualifies?

Any person may singly or jointly with others incorporate a company under the International Business Companies Act. Every IBC must have a registered office and registered agent in Belize. An IBC in Belize is considered to be a company that does not:

  1. Carry on business with Belizean Residents
  2. Own real estate in Belize
  3. Carry on a banking or insurance business in Belize
  4. Act as a Registered Agent for another Belizean IBC

Download the IBC and Trust Acts

For your convenience you may click on the icon below to download and read the entire IBC Act. The file is a 146 page Adobe Acrobat document. You will need the Adobe Acrobat reader to view it.

Download the IBC Act
Download the Trust Act
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