Belarus Tax & Investment Guides
16 guides covering Belarusian taxation, flat 13% individual income tax, corporate income tax 20% standard (0% for IT HTP residents), VAT 20% standard (10% reduced, 0% exports), pension contributions 1% employee + 28% employer, property tax 0.1–2% annual on assessed value, CGT included in IIT at 13%, rental income 13%, and key investment topics for 2026.
Personal Tax & Residency
Flat 13% IIT, 1% pension contribution, no standard personal allowance, 183-day residency rule
Belarus Personal Tax Guide 2026 — Flat 13% IIT, 1% Pension Contribution
Belarusian personal income tax (IIT). Flat 13% rate on most income, 1% mandatory pension contribution, no standard personal allowance, tax year calendar year, and filing requirements for 2026.
Belarus Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Belarusian tax residency. 183-day physical presence test, permanent home criterion, centre of vital interests, source of income rules, double tax treaties with over 80 countries for 2026.
VAT & Indirect Tax
VAT 20% standard, 10% reduced, 0% exports, registration threshold, e-VAT system
Belarus Tax Filing Guide 2026 — Annual Return by April 1, MNS Portal, Self-Assessment
filing taxes in Belarus. MNS online portal, annual IIT return due by 1 April, quarterly estimated payments, self-assessment, penalties for late filing, UNP registration, and compliance for 2026.
Belarus VAT Guide 2026 — 20% Standard, 10% Reduced, 0% Exports
Belarusian VAT. Standard rate 20%, reduced rate 10% for certain goods, 0% for exports, registration thresholds, e-VAT system, and VAT return filing for 2026.
Business & Corporate Tax
CIT 20% standard, 0% for IT HTP residents, LLC (OOO) and JSC (OAO) structures, DTTs with 80+ countries
Belarus Business Registration Guide 2026 — LLC (OOO), JSC (OAO/ZAO), UNP Registration
registering a business in Belarus. Company types: LLC (OOO), Closed JSC (ZAO), Open JSC (OAO). Registration with the Unified State Register, UNP tax registration, licensing, timelines, and costs for 2026.
Belarus Corporate Tax Guide 2026 — CIT 20% Standard, 0% for IT HTP Residents
Belarusian corporate income tax. Standard CIT 20%, 0% for residents of the High-Tech Park (HTP), branch taxation, transfer pricing, capital allowances, and compliance for 2026.
Belarus Cross-Border Tax Guide 2026 — Transfer Pricing OECD, Thin Cap, DTTs with 80+ Countries, WHT
Belarusian cross-border taxation. Transfer pricing rules following OECD guidelines, thin capitalisation (3:1 debt-to-equity), double tax treaties with over 80 countries, CFC rules, and withholding tax rates for dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
Dividends 13% WHT, CGT at 13% IIT rate, crypto as ordinary income, state pension system
Belarus Capital Gains Tax Guide 2026 — CGT Included in IIT at 13%
Belarusian capital gains tax. Capital gains are included in ordinary income and taxed at the flat 13% IIT rate for individuals. Companies pay 20% CIT on gains. Exemptions for long-term holdings of shares and property for 2026.
Belarus Crypto Tax Guide 2026 — Crypto as Ordinary Income, HTP Digital Economy
Belarusian cryptocurrency taxation. Crypto is taxed as ordinary income at 13% for individuals, 20% for companies. Decree on Digital Economy development provides legal framework. HTP residents have favourable crypto tax treatment. Mining, staking, and trading guidance for 2026.
Belarus Investment Income Guide 2026 — Dividends 13% WHT, Interest 13%, Capital Gains
Belarusian investment income taxation. Dividend withholding tax 13% for residents, interest income at 13%, capital gains at 13% IIT, bank deposits, government bonds, and treasury bills for 2026.
Belarus Pension Guide 2026 — State Pension System, Retirement Age 58/63, Contribution History
Belarusian pensions. State pension system, retirement age 58 (women) and 63 (men), mandatory 1% employee + 28% employer contributions, minimum contribution period, pension calculation formula, and retirement planning for 2026.
Property & Wealth Tax
Property tax 0.1–2% annual on assessed value, rental income at 13%, no annual wealth tax, inheritance tax
Belarus Inheritance & Gift Tax Guide 2026 — Inheritance Tax Rates, Gift Tax, Succession Law
Belarusian inheritance and gift tax. Inheritance tax at 0–13% depending on relationship, gift tax at 13% for non-relatives, close family exemptions, succession law, wills, and probate for 2026.
Belarus Property Tax Guide 2026 — 0.1–2% Annual on Assessed Value
Belarusian property tax. Annual 0.1–2% on assessed value, cadastral valuation system, exemptions for principal residence up to certain limits, and compliance requirements for 2026.
Belarus Rental Income Guide 2026 — 13% IIT Rate, Deductions, Lease Tax
Belarusian rental income taxation. Rental income taxed at 13% flat IIT rate, allowable deductions for expenses, single tax option for individual landlords, lease registration requirements, and compliance for 2026.
Belarus Wealth Tax Guide 2026 — No Annual Wealth Tax, Property Tax as Proxy
Belarusian wealth tax. Belarus does not impose an annual net wealth tax. Property tax at 0.1–2% serves as a proxy wealth tax on real estate. No net worth tax, no solidarity surcharge, no wealth-based levies for 2026.
Employment & Social Security
EE 1% pension contribution, ER 28% Social Security Fund, social insurance system, retirement age
Belarus Calculators (6)
Free calculators for Belarusian salary, tax, and personal finance.
Belarus Salary
Net pay after 13% IIT and 1% pension contribution.
Belarus VAT
VAT 20% standard, 10% reduced, 0% exports.
Belarus Corporate Tax
CIT 20% standard, 0% for IT HTP residents.
Belarus Property Tax
Annual 0.1–2% on assessed property value.
Belarus Social Insurance
EE 1% + ER 28% social contributions.
Belarus Income Tax
13% flat rate calculator.