Belize vs Ireland

Companies in the oil industry: Subject to 25% income tax.
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:

Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

Annual tax returns must be filed by March 31 of the subsequent tax year.

Nine months after the end of the tax accounting period.

Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.

Nine months after the end of the tax accounting period.

Estimated tax payments follow the same monthly schedule as business tax payments.

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

15/NA/NA

25/20/20

15/15/0

25/20/20

12.5%

23

33%

25%

12.36

25%

13.21