🇧🇾 Belarus Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇧🇾 Belarus
BY / BLR #84
Nomad Score
54.0
Cities
8
Currency
BYN
🇧🇾 BELARUS TAX PROFILE
Data year: 2025
Tax System
Worldwide
Flat 13% PIT with progressive 25% for high earners. IT sector special regime (HTP).
Flat 13% PIT with progressive 25% for high earners. IT sector special regime (HTP).
Top PIT Rate
25.0%
Corporate Tax Rate
18.0%
NDS
20.0%
Capital Gains Tax
13.0%
Taxed at PIT rates. Securities held >3 years exempt.
Taxed at PIT rates. Securities held >3 years exempt.
Social Security (Employee)
1.0%
Social Security (Employer)
34.0%
Dividend Withholding
13.0%
Interest Withholding
13.0%
Royalty Withholding
15.0%
Treaty Count
68
Crypto Rules
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| BYN 0 | BYN 220,000 | 13.0% | -- |
| BYN 220,000 | and above | 25.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days in calendar year
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March 31
📚 SOURCES
-
PwC Belarus Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, NDS, social security