About Belarus's Tax System

Belarus, located in Europe, offers a worldwide tax system. Under a worldwide tax system, residents are taxed on their global income regardless of where it's earned. However, various tax treaties and exemptions may apply to foreign-sourced income.

With a corporate tax rate of 25% and a top personal income tax rate of 13%,Belarus has a higher tax burden compared to some alternativesin our World Tax Index with an overall score of 38/100.

Tax Information

Corporate Tax

25%

Standard corporate tax rate increased to 25% for high-profit companies.

Personal Income Tax

13%

Worldwide

Flat tax rate of 13%. High earners (above 350,000 BYN annually) face an increased 25% to 30% PIT rate. Specific lower rates apply to special zones like the High Technology Park.

Economic & Investment Climate

Tax Stability2/10

Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.

Tax Sovereignty5/10

Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.

Economic Stability2/10

A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.

Investment Health1/10

Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.

Corruption Perception3/10

Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.

Special Tax Regimes3/10

Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.