Flat rate
0.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
30.0%
Belarus, without the regime
Overview
- Regime
- Hi-Tech Park (HTP)
- Country
- Belarus
- Type
- Free zone
- Status
- Active
- Effective from
- Sep 22, 2005
- Expires on
- —
Details
- Summary
- 0% profit tax and VAT on qualifying IT activity; 1% quarterly levy on gross revenue; preferential 5% withholding on dividends to foreign companies.
- Eligibility
- Legal entities admitted to the Hi-Tech Park with an approved IT or high-tech business project.
- Benefits
- Exemption from profit tax, VAT, offshore duty and several other charges on qualifying turnover; 5% tax on dividends paid to foreign organisations (not via a PE).
- Requirements
- Supervisory board admission; activities limited to approved IT/high-tech lines; ongoing compliance with Park rules.
- Limitations
- Employees pay standard 13% PIT in 2023–2027 (9% rate suspended). FSZN base capped at national average wage. 1% revenue levy to Park administration. Crypto/token profits may be taxed at 9% in specific cases.
- Income types covered
- Qualifying software, IT services and related high-tech revenue
- Duration details
- Regime in force until 2049-01-01 under presidential decree.
View source HTP Administration