Belarus Corporate Income Tax
Detailed corporate income tax rates and rules for Belarus in 2026.
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%
Additional Notes
Free economic zones offer reduced corporate tax rates (50% reduction). The HTP regime provides significant tax benefits for qualifying IT and high-tech companies. Tax losses can be carried forward for 10 years. Belarus is a member of the Eurasian Economic Union with Russia, Kazakhstan, Armenia, and Kyrgyzstan.
How Belarus Corporate Tax compares
Belarus’s corporate tax rate of 18% is the 151st highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
