Abertura de empresa em Bielorrússia

Em resumo

Tipo societário

Obshchestvo s ogranichennoy otvetstvennostyu (OOO) — limited liability company, 1–50 participants; unitary enterprise (UP) is the common single-owner alternative

Imposto sobre as empresas

20% profit tax, rising to 25% on the whole base once it passes BYN 25m, and a flat 25% for banks, insurers, microfinance and forex companies whatever their size. VAT is 20%. A simplified 6% turnover regime is open to legal entities only, up to BYN 3,735,000 of revenue and 50 staff. Hi-Tech Park residents pay 0% profit tax and sit outside VAT on resident activity, remitting 1% of gross revenue instead. As of 2026.

Prazo de constituição

~1 business day at the registering authority once documents are in order; realistically 2–4 weeks for a foreign founder including legalisation, translation and the bank account.

Capital mínimo

None for an OOO — the charter fund is set by the founders, though a declared amount must be contributed within twelve months

Administrador residente

Not required by statute; a foreign director needs a work permit or a special permit to perform the role in Belarus, so a resident director is the practical default.

Auditoria

Mandatory for joint-stock companies, banks, insurers and entities with revenue above the statutory threshold for the preceding year; most small OOOs are exempt.

Constituição remota

Partly. Documents can be filed through a representative under a legalised power of attorney, but banks generally require the beneficial owner or director to attend in person.

Taxa governamental

State duty of one base unit (BYN 45 in 2026) for standard registration; nil for electronic filing through the unified state register portal. As of 2026.

Ideal para

Software and IT services companies aiming at Hi-Tech Park residency, where the corporate package — 0% profit tax, outside VAT, 1% of revenue — is genuinely strong.

O processo

1. Reserve the company name with the registering authority and agree a legal address in Belarus
2. Prepare the charter and the founders' resolution, with legalised or apostilled passport and corporate documents plus certified Russian or Belarusian translations
3. File with the local executive committee or administration; registration is normally issued the next business day
4. Register with the tax authority, the Social Protection Fund and Belgosstrakh, and elect the general or simplified regime
5. Open a corporate bank account, and apply separately for Hi-Tech Park residency if the activity is on the permitted list