Belarus Tax Rates
Belarus operates a flat 13% income tax system with a 20% standard VAT and an 18% corporate tax rate. The country previously hosted a thriving IT sector through the Hi-Tech Park (HTP) with significant tax incentives, though international sanctions have impacted business operations. Belarus maintains close economic ties with Russia through the Eurasian Economic Union.
Top Income Tax Rate
13%
Corporate Tax Rate
18%
VAT / Sales Tax
20%
Capital Gains Tax
13%
Detailed Tax Information
Income Tax Brackets
Belarus applies a flat 13% income tax on most types of personal income. Individual entrepreneurs may use a simplified system with rates of 6% of gross revenue (for non-VAT payers) or 8% (for services). Standard deductions are available for individuals with income below certain thresholds and for dependents.
| Income Range | Tax Rate |
|---|---|
| Br 0+ | 13% |
Corporate Tax
Belarus levies corporate income tax at 18%. Banks and insurance companies pay 25%. The simplified taxation system offers rates of 5% (non-VAT) or 3% (with VAT) on gross revenue for qualifying small businesses.
Standard Rate
18%
Capital Gains Tax
Capital gains are taxed at the flat 13% rate. Exemptions apply for the first sale of residential property within a 5-year period and one vehicle per year. Securities gains are taxed at 13%.
Rate
13%
VAT / Sales Tax
Belarus applies a standard VAT rate of 20% with a reduced rate of 10% for essential goods. The VAT system follows the credit-invoice method.
Standard Rate
20%
Cryptocurrency Tax
Belarus Decree No. 8 'On Digital Economy Development' (2017) established the HTP crypto regime, providing tax exemptions for crypto activities including mining, trading, and token sales through January 1, 2025. The future tax treatment beyond this period is under consideration.
Tax Treaties
Belarus has approximately 70 double taxation treaties, though some with Western countries have been affected by sanctions. The Eurasian Economic Union provides special arrangements with Russia, Kazakhstan, Armenia, and Kyrgyzstan.
Treaty Network
70
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Belarus
See how much you could save by moving here from your current country.
+$10K
Tax in United States
$24K
24.4% effective
Tax in Belarus
$14K
14.0% effective
You Save
42.5%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
