Europe
Belarus tax rates 2026
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
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.
Rates checked August 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Belarus
The residency and citizenship routes that lead here, weighed against the tax picture above.