Global Daily Tax News, Belize Legislates For New Semi-Autonomous Revenue Authority, (Aug 7, 2026)

The Government of Belize has tabled legislation before parliament for the replacement of the Belize Tax Service with a Semi-Autonomous Revenue Authority (SARA).

In 2025, the Government decided to delay introduction of the agency until 2027. Belize's Cabinet formally approved the transition to a SARA in October 2022 as part of a broader tax modernization campaign. The plans to establish SARA were reaffirmed in the territory's 2025/26 Budget, released in May 2025.

The reform is being implemented with technical support from the Caribbean Regional Technical Assistance Centre (CARTAC), which provided support on the earlier amalgamation of the former Income Tax Department and the former General Sales Tax Department into the tax authority.

With the creation of SARA, the territory intends to also implement electronic invoicing, enhance taxpayer services, and expand the use of data analytics, the Government has said.