Tax revenue collection and administration is headed by the Belize Tax Services Department. Revenue is generated from a wide array of taxes on income, property, production, consumption, and transactions. The income tax rate is 25% for all individuals earning more than BZ$19,600 per year, with partial relief tied to income tax brackets. Total tax revenue in 2019 was BZ$1.05 billion, with income tax accounting for almost 10% of all tax revenue. Resource constraints have made enforcement difficult, and all indications are that compliance is limited. However, given that most people earn below BZ$19,600 per year, the tax base is limited, which impacts fiscal sustainability. Raising the minimum wage may require a revision of existing relief thresholds and tax policy more generally.