The hotel tax in Belize is 9%, and a 12.5% Goods and Services Tax (GST) is charged on meals, tours, and other purchases at the hotel, along with most other purchases in Belize including car rentals and tours. The GST is supposed to be included in the cost of meals, goods, and services, but some businesses add the tax on instead. There has been discussion by the government of raising the hotel tax, likely to the 12.5% GST rate, but as of this writing no final decision has been made.
When departing the country by international air, even on a short hop to Flores, Guatemala, you'll pay US$39.25 departure tax and fees. This must be paid in U.S. dollars or by credit card. However, most international airlines include the departure tax in the airline ticket price. Don't pay twice—check your airline to see if the tax is included.
When leaving Belize by land to either Guatemala or Mexico, there's a border exit fee of BZ$30, plus a conservation fee of BZ$7.50. This may be paid in either U.S. dollars or Belize dollars, but not by credit card. For departures by boat to Guatemala or Honduras, you'll also pay the BZ$7.50 conservation fee and the BZ$30 exit fee, in U.S. or Belize dollars. Those in transit through Belize, staying less than 24 hours, can avoid paying the BZ$7.50 conservation fee but have to fork out the other taxes and fees.
Some Guatemalan hotels and some tourist restaurants charge a 10% to 20% tourist tax, though others include the tax in the price. The Guatemala airport-departure tax is US$30, plus an almost US$3 security fee. Guatemalan border officials often charge a Q20 fee (about US$2.50) when entering Guatemala at Melchor de Mencos, though this is not really official; however, it’s often easier just to pay the small amount than to raise a major fuss.