Belize TIN number guide
Tax Identification Number (TIN)
Belize Tax Service Department issues all Tax Identification Numbers (TIN). TINs are issued to Individuals(employees), Sole Proprietors, Partnerships, Limited Liability Partnerships, and Companies. It is not mandatory for an unemployed individual to have a TIN. Directors and shareholders are also required to have a TIN. Reportable Financial Institutions for Common Reporting Standards are required to obtain Tax Identification numbers from all account holders.
A Tax Identification Number changes if a business structure changes such as in the case where a Sole Proprietor changes to a Limited Liability Partnership or Limited Liability Company or where a Limited Liability Partnership changes to a Limited Liability Company. TIN numbers for individual do not change.
Format
The TIN consists of 7 digits which includes the use of check digit. "All successfully registered taxpayers through our Revenue Management System will be generated a 6 Digit TIN number, and an additional single check digit at the end." The check digit is not visible to the taxpayer.
Where to find TIN?
The General Sales Tax Certificate and the Business Tax Certificate are the only documents that display the Tax Identification Number for Business Entities.
Frequently Asked Questions
Does a Belize IBC need a TIN even if it pays no tax in Belize?
Yes. Under the Economic Substance Act 2019 and subsequent amendments, all International Business Companies (IBCs) incorporated in Belize must obtain a TIN regardless of whether they have any Belize tax liability. The TIN is required to file the mandatory annual Economic Substance report through your registered agent to the Belize International Financial Services Commission (IFSC) within nine months of the end of the reporting period. Failure to file exposes the IBC to penalties and potential de-registration. Having a TIN does not by itself create a tax obligation in Belize. [1] [2]
When must a business register for GST, and what is the penalty for registering late?
Any business whose annual taxable supplies reach or exceed BZD 75,000 — or whose average monthly taxable supplies reach BZD 6,250 during any 12-month period — must register for GST before surpassing that threshold. Operating above the threshold without registration is a criminal offence: the General Sales Tax Act provides for a fine of not less than BZD 10,000, two years' imprisonment, or both, plus liability for all GST that should have been collected. Late registrants also face a 10% penalty on unpaid tax and 1.5% monthly interest. [1] [2]
Does a non-resident company supplying services to Belizean clients need to register for GST and get a TIN?
A non-resident business that makes taxable supplies to customers in Belize and whose Belize-source turnover meets the BZD 75,000 threshold must register for GST and will receive a TIN as part of that registration. However, services supplied by a Belize-registered entity to non-resident customers who are outside Belize qualify as zero-rated (0% GST), provided the supplier holds a Certificate of Tax Exemption or can confirm the customer's tax residency is outside Belize — a distinction BTS formally clarified in May 2024. Supplies consumed entirely outside Belize therefore do not count toward the domestic registration threshold. [1] [2]
What withholding tax applies when a Belize company pays management fees or technical service charges to a non-resident?
Under the Income and Business Tax Act (Chapter 55), payments made by a Belize entity to a non-resident for management fees, charges for technical services, or rental of plant and equipment are subject to a 25% withholding tax at source. Interest paid to non-residents attracts a lower 15% withholding rate. The Belize payer must deduct the tax at the time of payment and remit it immediately to the Income Tax Department. A BTS advisory on IBCs explicitly extends this obligation to licensed financial and commodity trading companies paying non-residents. No TIN-to-TIN exemption exists; the obligation attaches to the payment regardless of the payee's registration status. [1] [2]
Since February 2026, can goods be cleared through Belize Customs without a TIN?
No. Effective 2 February 2026, the Belize Tax Service made it mandatory for all importers — including one-time and irregular importers, members of the Belizean diaspora returning to reside, and Qualified Retirement Program participants — to present a valid TIN before goods can be cleared through customs. This requirement closed a long-standing gap where occasional importers could receive shipments without any tax-system linkage. Individuals and businesses who do not yet have a TIN must register online through the IRIS Belize platform at irisbelize.bts.gov.bz before importing; assistance is available at BTS offices nationwide. [1] [2]
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