Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Americas
Belize Territorial Tax System
Belize operates a territorial tax system where foreign-source income is generally exempt. No capital gains tax, and the QRP program offers complete tax exemption for retirees.
Regime overview
- Status
- Active
- Type
- Default favorable
- Duration
- Indefinite
- Highlight
- Foreign-source active income generally exempt
Tax situation
Territorial Tax System
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- 25%
- Foreign Income
- Exempt
- Capital Gains
- None
- Dividends
- 15%
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Territorial Tax System |
|---|---|
| Eligibility | Residency |
| Duration | Indefinite |
| Income Tax | 25% |
| Foreign Income | Exempt |
| Capital Gains | None |
| Dividends | 15% |
| Wealth Tax | None |
| Inheritance Tax | None |
Key benefits
Foreign-source active income generally exempt from taxation
No capital gains tax for individuals or corporations
QRP program offers complete tax exemption on foreign income for retirees
Interested in Territorial Tax System?
Our tax advisors can help you evaluate eligibility requirements and optimize your tax position under this regime.
Schedule consultationOther tax regimes
Europe
Slovakia Patent Box Regime
50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt
Europe
United Kingdom Patent Box Regime
Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation
Europe
Lithuania IP Box Regime
A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
Indefinite · Worldwide taxation
Expert guidance
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