Belize capital gains tax: none, but land transfers pay stamp duty
Belize has no separate general capital-gains tax, so the tax on your investment gain is zero. What matters instead is whether the disposal comes from business or investment activity: the framework taxes specified business receipts, and land transfers carry stamp duty of 5% or 8% on the transaction, not a tax on the gain.
Verified as of 2026-09-18 against the Ministry of Finance and the Belize Tax Service.
Current rules
Taxes on selling shares, crypto and property in Belize
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (private investment) | Nothing. Belize has no general capital-gains tax |
| Crypto (private investment) | Nothing on the gain |
| Property (private investment) | Nothing on the gain |
| Business or investment activity | Business tax on specified receipts can apply |
| Land transfer (Belizean or CARICOM national) | 5% stamp duty on the transfer |
| Land transfer (foreigner) | 8% stamp duty on the transfer |
| Company shares and mortgages | Stamp duties administered by the Commissioner of Stamps |
| Standard-rated business supplies (GST) | 12.5% GST; registration at BZ$75,000 annual turnover |
Figures come from official records as of 2026-09-18; each table links back to the authority page above.
Questions
Belize capital gains tax questions
Does Belize have a capital gains tax?
Not a separate general one. The Ministry of Finance's revenue administration covers business tax, GST and stamp duties on land transfers, mortgages and company shares. It has no general personal capital-gains tax. Whether you sell shares after a week or land after twenty years, the private gain itself is not taxed.
When would a gain be taxed?
When it comes from business or investment activity. Belize's official framework taxes specified business receipts through business tax, and a gain connected with a trade or business is not a tax-free private investment receipt.
What does selling land or property cost?
Stamp duty. The Ministry of Finance sets land-transfer stamp duty at 5% for Belizeans and CARICOM nationals and 8% for foreigners, and the Commissioner of Stamps also administers stamp duties on mortgages and company shares. The duty is charged on the transfer, not on the gain.
Is crypto taxed in Belize?
Not as a capital gain. Belize's official framework has no separate general capital-gains tax, so a private disposal falls outside any CGT. If the crypto activity amounts to a business, business tax on specified receipts can apply instead.
What exactly does the Ministry of Finance say?
Belize has no separate general capital-gains tax identified in the current official tax framework; the Ministry of Finance's revenue administration covers business tax, GST and stamp duties on land transfers, mortgages and company shares. Source: https://mof.gov.bz/ova_sev/revenue-tax-administration/
What is business tax?
Business or investment activity can still create business-tax obligations: the official framework taxes specified business receipts, rather than imposing a general personal capital-gains tax.
What stamp duty applies to land and shares?
The Commissioner of Stamps administers stamp duties on land transfers, mortgages and company shares; current Ministry material states land-transfer stamp duty at 5% for Belizeans and CARICOM nationals and 8% for foreigners. Source: https://mof.gov.bz/es/ova_dep/commissioner-of-stamps/
Can a business gain be treated as tax-free?
A gain connected with a trade or business should not be treated as a tax-free private investment receipt without a facts-and-law review.