Belarus Personal Income Tax
Detailed personal income tax rates and rules for Belarus in 2026.
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 (BYN) | Tax Rate |
|---|---|
| Br 0+ | 13% |
Filing Deadline
March 31 of the following year (payment due by May 15)
Residency Rule
An individual is a Belarusian tax resident if they are physically present in Belarus for more than 183 days in a calendar year. Residents are taxed on worldwide income.
Additional Notes
Belarus previously operated the Hi-Tech Park (HTP) with significant tax incentives for IT companies (0% income tax for HTP residents). The HTP regime was extended through 2049 but international sanctions have affected many HTP residents. The simplified tax system is popular among individual entrepreneurs.
How Belarus Income Tax compares
Belarus’s top personal income tax rate of 13% is the 162nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
