Verified as of 15/06/2026
Taxes in Belarus
Belarus has a relatively simple tax system. Corporate income tax is 20% and personal income tax is a flat 13%. Hi-Tech Park residents enjoy 0% on most taxes.
20%corporate tax
13%personal income tax
20%standard VAT
34%employer social fund
Main Tax Rates
TaxRateNotes
Corporate income tax
20%
0% for HTP residents and some agricultural companies
Personal income tax (PIT)
13%
Flat rate. 9% for HTP employees
VAT – standard
20%
Applied to most goods and services
VAT – reduced
10%
Food, children's goods, some medicines
VAT – zero rate
0%
Exports outside Belarus / EAEU
Employer social fund contribution
34%
28% pension + 6% social insurance. 9% for HTP
Employee social fund contribution
1%
Deducted from gross salary
Dividend tax
13%
0% for HTP residents. Reduced by tax treaties
Real estate tax
0.1%
Annual, based on cadastral value
Simplified Tax Regime (USN)
Small businesses can apply for the simplified tax regime (Упрощённая система налогообложения) instead of standard corporate tax.
- Rate: 6% on gross revenue without VAT (the rate with VAT was abolished); since 2023 the simplified regime is generally restricted to entities providing services/works with limited eligibility
- Eligible if annual revenue < 2 311 250 BYN
- Under current rules USN is VAT-exempt only within eligibility limits
- Greatly reduces accounting complexity
Double Tax Treaties
Belarus has signed double taxation avoidance agreements with over 70 countries, including:
- Russia, China, Germany, France, Italy, Poland
- UK, Austria, Netherlands, Switzerland
- All CIS countries and EAEU members