Europe
Belarus: tax at a glance
Belarus stopped being a flat-tax country in 2026. The 13% headline is now only the bottom band, with 25% and 30% above it, while corporate profit tax sits at 20% and VAT at 20%. The Hi-Tech Park still gives IT companies their own rules.
Worldwide (residence-based)
Last verified
Ways to relocate to Belarus
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 30%13% on the first BYN 350,000 of annual income, 25% on the slice to BYN 600,000 and 30% above it, from 1 January 2026 under Law No. 127-Z of 30 December 2025. Employers withhold only the 13%; the top-up is self-assessed and declared the following March.
- Corporate income
- 20%
- Capital gains
- Taxed inside personal income tax, so 13% and then the 25%/30% bands once total annual income passes BYN 350,000.
- VAT / NDS, the local name for VAT. A reduced 10% applies to listed food and children’s goods.
- 20%
- Dividends (WHT)
- 15%, or 25% to residents of "unfriendly" states
- Interest (WHT)
- 10%
- Royalties (WHT)
- 15%
- Social security (employee)
- 1%
- Social security (employer)
- 34%
- Wealth tax
- None
- Inheritance / estate
- None. Inherited property and money are exempt from income tax, and not only between relatives.
- Property tax
- An immovable property tax of 1% of residual value for companies and 0.1% of assessed value for individuals. From 2026 the valuation base rises for houses over 200 m² and flats over 150 m².
- Other
- Profit tax rises to 25% once the tax base passes BYN 25m, and a flat 25% applies to banks, insurers, microfinance and forex companies whatever their size. Employers also pay roughly 0.6% for compulsory accident insurance.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
A special regime for new arrivals
The Hi-Tech Park: 0% profit tax and no VAT on resident IT activity, in exchange for 1% of gross revenue. The 9% employee income-tax rate is suspended through 2027.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.