No tax treaty between France and Belize: what the absence of a treaty changes for a departure

France does not have a tax treaty with Belize: the administrative list of April 29, 2026, contains no entry for this country. French domestic law applies exclusively. A resident of France is taxed on their worldwide income. Those who leave remain taxable in France on their French-source income. For income from securities and movable capital originating from a country without a treaty, form 2047 states that no tax credit is available. Belize also offers a program for foreign retirees, the QRP (Quick Retirement Program), for which local tax exemption is a Belizean rule, separate from French regulations.

What the official list says

The BOI-ANNX-000306 doctrine, version of April 29, 2026, contains no information for Belize. It specifies that only agreements and conventions in force on January 1, 2026, are listed. This omission should be verified before any decision is made.

The annex to the 2027 draft budget law on administrative assistance is more specific for this country: it includes a line item "Belize: Information Exchange Agreement entered into force on 19/12/2011," followed by a cross. This is an information exchange agreement, not a tax treaty. We have not read the text. Belize is not on the French list of non-cooperative states and territories, which has included 11 states since the decree of April 15, 2026.

Without a treaty, no tax credit is available on Belizean investment income.

The 2026 income tax guide establishes the principle: in the absence of a tax treaty, income is taxable in France, without any elimination of potential double taxation in France. Form 2047 (2025 income), section 2, lines 220 and 250, addresses securities and investments: income originating in a country without a treaty does not qualify for a tax credit. It must be declared net of tax withheld abroad, or gross if no tax has been withheld.

We were unable to access Belizean withholding tax and income tax laws: the Belize tax authority website does not display automatically, and other official websites block auto-reading. Therefore, no Belizean tax rates are provided here.

French tax residence is determined without a tie-breaker clause.

Article 4 B of the French General Tax Code (CGI) establishes personal, professional, and economic criteria, and only one is sufficient (BOI-IR-CHAMP-10, § 70 and § 310). A stay of more than six months in the year "does not constitute an absolute criterion" (§ 150). The center of economic interests is a separate criterion (§ 230).

Domestic rules apply only subject to tax treaties (BOI-INT-DG-20-10-10, § 20). No treaty is listed with Belize: there is no severance clause. Income earned abroad by a resident of France is taxable even if not transferred (§ 70). Individuals resident outside France are taxable only on their French-source income (§ 90).

The QRP program: a local exemption, not a French rule

The Belize Tourism Board describes the Qualified Retired Persons program (the page does not specify the organization's status). The stated requirements are: being 40 years of age or older, having a pension of USD 2,000 per month or USD 24,000 per year from a source outside Belize, in an approved currency, and committing to deposit an unspecified amount in a Belizean financial institution. Holders are exempt from all taxes and duties on income received from a source outside Belize (translation of the page); the page adds that the exemption also covers capital gains tax and inheritance tax.

This exemption is a Belizean rule. The BOFiP (sections 70 and 90) bases taxation in France on tax residence and the source of income; it does not mention exemptions from other states. The Belize Tourism Board page is undated (footer: 2024); the page of an investment promotion agency describes the exemption in different terms, and we have not reproduced it.

Residency in Belize: what the immigration service says

For a French citizen, no visa is required for stays of up to 30 days; beyond that, the visitor's permit must be extended at an immigration office. The France Diplomatie information sheet states, under the Entry/Stay section, that a visa is not required for stays of less than 30 days, and, under the Business Travel section, that business travelers, like tourists, do not require a visa for stays of less than 90 days. These two durations differ within the same information sheet: we do not differentiate between them; please verify with the official source. The Belize immigration service website states 30 days.

Permanent residency requires one year of legal residence at the time of application, a maximum of 14 days spent outside the country during that year, proven financial stability, and no serious criminal convictions. Temporary residency, valid for one year and renewable, is intended for investors who can demonstrate at least 500,000 BZ$ in investments. The fee for permanent residency is 6,000 BZ$ for a citizen of a European country (rate in effect since May 1, 2020); temporary residency costs one-fifth of that amount. The three pages of the immigration service website were updated at the end of 2020 (from November 30 to December 3, 2020).

Tax registration thresholds to be aware of

According to BELTRAIDE, which presents itself as a statutory agency of the Belize Ministry of Finance, a sole proprietor whose business is their only source of income must register for business tax if their annual income exceeds 75,000 BZ$; self-employed professionals must register if their income exceeds 20,000 BZ$. Sales tax (GST) registration is mandatory when the annual turnover of a taxable business exceeds 75,000 BZ$ in a given month. These pages do not provide any tax rates.

Exit tax for departure to Belize

The exit tax applies to individuals domiciled in France for at least six of the last ten years, holding securities with a total value of €800,000 or at least 50% of the profits of a company. The threshold is stated as "greater than" in the 2074-ETD form and as "at least" in the tax authority's information sheet: we are not making a definitive distinction. The rates are 12.8% (income tax) and 18.6% (social security contributions) for a departure in 2026, compared to 17.2% for a transfer in 2025.

Deferral of tax relief is automatic for transfers to a European Union member state or to a state that has concluded an administrative assistance agreement, but is not cooperative within the meaning of Article 238-0 A of the French General Tax Code (CGI). The Belize exchange of information agreement is not considered equivalent to this agreement; therefore, automatic deferral does not apply to Belize. If deferral is not granted, it must be requested before departure, within 90 days prior to the transfer, and verified with the official source (administrative information sheet and form 2074-ETD) as of the departure date. The tax relief is granted after two years for transfers with a total value below €2.57 million, and after five years for transfers exceeding that amount.

Departure: declarations and accounts

Upon leaving France, you must report your new address, declare your income up to your departure date on form 2042 (foreign sources on form 2047), reserve form 2042-NR for French-source income from your departure until December 31st, and entrust your IFI (French wealth tax) to the SIP-NR (French tax office). Bank accounts, life insurance policies, and digital asset accounts opened abroad must be declared annually: a €1,500 fine per undeclared account, and €10,000 for a country without a tax treaty. The wording varies: we do not classify Belize.

QRP program entry fees: numerical example (fictitious profile)

Situation. A fictitious retired couple residing in France is considering moving to Belize. The applicant has a pension of USD 24,000 per year, or USD 2,000 per month. The spouse is a dependent. Two residence permits are requested.

Issue. He wants to quantify the cost of entering the program and find out what the Belizean exemption changes for France.

Strategy. He adds up the fees read on the Belize Tourism Board page for new applicants: USD 150 program fee, USD 1,000 for the applicant, USD 750 for the dependent, USD 200 per card.

Result. The initial fee is USD 2,300, followed by USD 25 per year for QRP card renewal (the page does not specify the number of cards concerned). On the French side, the texts consulted link taxation to tax residence and the source of income, not to the Belizean exemption. The amounts in the profile are hypothetical.

What this page does not cover

It does not address Belize's income tax rates, withholding taxes, GST rates, local tax residency criteria, inheritance, or social security: these points could not be obtained from a usable official source. It also does not explain how French tax applies to Belizean rental income or capital gains. These details should be verified with a professional based in Belize.

What changes depending on your situation

• Your tax residence on the date of departure and its duration in France.
• The nature and value of your securities, and the deferment applicable to your destination.
• The nature of your income: pension, capital income, rent.
• Your residence permit, which depends on the project (retirement, investment, activity).

No result is guaranteed in advance.