Belize Tax Agency Announces Filing Deadlines for Employer Pay-as-You-Earn, Employee Returns

Jan. 29, 2026, 5:00 AM UTC

The Belizean Tax Service Jan. 26 issued a notice announcing filing deadlines for annual employer pay-as-you-earn (PAYE) and employee returns. The notice includes that: 1) a March 2 deadline applies for employers to file the PAYE RECON for basis year 2025; 2) the tax identification number (TIN) or nine-digit social security number of each employee must be entered on the PAYE RECON template; 3) the template must include all taxable and nontaxable employees; 4) employers must ensure that all monthly PAYE returns were submitted through the Tax Agency’s portal; 5) employers can obtain a TIN for new employees, and for ...

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