Top income tax
25.0%
Worldwide system
Corporate tax
18.0%
NDS
20.0%
standard rate
Tax residency
183 days
68 tax treaties
Belarus tax profile
Data year: 2025
- Tax system
- Worldwide 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.
- 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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| BYN 0 | BYN 220,000 | 13.0% |
| BYN 220,000 | and above | 25.0% |
Tax flags
Crypto Rules
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