🇧🇾 Belarus Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 30.0% Worldwide system

Corporate tax 20.0%

NDS 20.0% standard rate

Tax residency 183 days 73 tax treaties

Belarus tax profile

Data year: 2026

Tax system: Worldwide Worldwide taxation for residents. Standard 13% PIT on most income, with 25% and 30% bands on listed Belarus-source employment, business and similar income above BYN 350,000 and BYN 600,000 per year (2026). Standard 20% profit tax; banks, insurers and very large profit bases face 25%. VAT (NDS) 20%.
Top PIT rate: 30.0%
Corporate tax rate: 20.0%
NDS: 20.0%
Capital gains tax: 13.0% Generally taxed as personal income at standard PIT rates. Gains on securities held more than three years are exempt.
Social security (employee): 1.0%
Social security (employer): 34.0%
Dividend withholding: 15.0%
Interest withholding: 13.0%
Royalty withholding: 15.0%
Treaty count: 73

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
BYN 0	BYN 350,000	13.0%	$0 – $107,034
BYN 350,000	BYN 600,000	25.0%	$107,034 – $183,486
BYN 600,000	and above	30.0%	$183,486 +

Special regimes
Name	Type	Rate/amount	Duration	Status
Hi-Tech Park (HTP) 0% profit tax and VAT on qualifying IT activity; 1% quarterly levy on gross reve...	Free zone	0.0%	Duration not recorded	Active

Crypto Rules

Days threshold: 183 days
Residency rules: Tax resident if present 183+ days in the calendar year or if the centre of vital interests is in Belarus.
Exit tax: No
CFC rules: No

MNS — PIT rates 2026 (accessed Oct 9, 2026) 13/25/30% progressive bands and dividend thresholds for 2026
MNS — PIT law changes commentary (accessed Oct 9, 2026) Article 214 rates, filing for high incomes, agent withholding
MNS — profit tax rates from 2024 (accessed Oct 9, 2026) 20% standard CIT; 25% when annual profit base exceeds BYN 25m
Ministry of Finance — profit tax chapter (accessed Oct 9, 2026) Headline 20% profit tax rate
Arzinger — 2026 Tax Code special part (accessed Oct 9, 2026) VAT 20%, progressive PIT, dividend WHT and token income rules
HTP — tax benefits (accessed Oct 9, 2026) 0% profit tax/VAT, suspended 9% salary rate, 5% dividend WHT
Belarus DTT list (Nov 2025) (accessed Oct 9, 2026) 73 agreements in force per official list

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%