The deadline for filing PAYE RECON (TD4) for the basis year
2025 is March 2nd, 2026
1.When filing the PAYERECON Template you are required to enter the Tax Identification
Number (TIN) and social security number for each employee. (Note: The nine digits for the
social security number are necessary since our system will reject entry)
NOTICE: Early Office Closure December 12th, 2025 Powered By EmbedPress
PURPOSE OF THE GUIDANCE NOTE:
This Guidance Note explains the temporary changes in the General Sales Tax (“GST”) treatment of certain supplies on the following days December 6th, 7th, 20th, and 21st, 2025, as well as the treatment of ham and imported turkey for the period of December 1st to December 31st, 2025.
The Note, therefore, provides a general outline of goods that will temporarily ascribe a GST rate of zero percent and indicates the filing and reporting obligations for GST registrants that may be affected by the temporary change.
The Micro, Small and Medium Enterprise (MSME) Amnesty Programme, offers an opportunity for MSMEs conducting business in Belize, to formalise their status with the Belize Tax Service (BTS).
Upon successful registration, MSMEs will qualify for business tax exemption for a period of one year from the date of issue of the Amnesty Certificate and will not be liable any accrued penalties or interest related to business tax obligations.
The Belize Tax Service experienced technical issues with the IRIS Belize online portal on September 15, 2025.
As a result, the deadline for filing and payment of taxes (BT, GST, CWHT) due on September 15, 2025, has been extended to September 16, 2025. Please note that no penalties or interest will be applied to filings or payments made on or before this extended deadline.
We sincerely regret any inconvenience caused and thank you for your patience and understanding as we continue to improve our services.
The Belize Tax Service Department (BTSD) reminds companies formally known as International Business Companies (IBCs) of their obligation to file annual Business Tax returns.
Please note that returns for the 2024 basis year were due on March 31st, 2025. Companies are further reminded of the new late filing penalties that came into effect on January 1st, 2025. To avoid these penalties, you must file 2024 annual returns by 31st December 2025.
The Belize Tax Service Department (BTSD) and Belize Bank Limited (BBL)
are aware of a technical issue some taxpayers may be experiencing
when making online payments.
