Belarus VAT / Sales Tax
Detailed vat / sales tax rates and rules for Belarus in 2026.
VAT / Sales TaxBYN
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%
Registration Threshold
No general threshold for legal entities; simplified system available for qualifying small businesses
Reduced Rates
10% — Food products, children's goods, agricultural products0% — Exports, international transport
How Belarus VAT / Sales Tax compares
Belarus’s standard VAT / sales tax rate of 20% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.
Belarus
20%
Europe average
19.9%
Global average
13.7%
