Belize

No net wealth tax identified in Belize's tax framework. PWC Worldwide Tax Summaries does not cover Belize. Belize's primary direct-tax statute, the Income and Business Tax Act (Cap. 55), covers income tax and a business tax on gross receipts, with no provision establishing a tax on individuals' total net assets/patrimony. Flagged as a lighter-weight judgment call than a full tax-code enumeration: this is confirmed absence from Belize's principal direct-tax statute, not a cross-check against every Belizean tax law (e.g. a standalone property-tax act was not separately checked).