BY · EuropeGG · Europe
Belarus vs Guernsey: tax rates compared
Belarus has an income tax rate of 30%, 10pp above Guernsey's 20%. The 200-country average is 28%: Belarus sits above it, Guernsey sits below it. Belarus's figure is dated 2026-01-01 and Guernsey's 2025-12-17, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BY | GG | Difference |
|---|---|---|---|
| Income Tax | 30% | 20% | BY +10 pp |
| Corporate Tax | 25% | 0% | BY +25 pplargest gap |
| VAT | 20% | 0% | BY +20 pp |
| Capital Gains Tax | 13% | 0% | BY +13 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 30% | Source: Official Internet Portal of the President of the Republic of Belarus — "Aleksandr Lukashenko approves changes to tax legislation" · as of 2026-01-01 |
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| Difference | +10 pp | Belarus higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Guernsey | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +25 pp | Belarus higher |
Belarus has a corporate tax rate of 25%, 25pp above Guernsey's 0%. The 201-country average is 22.6%: Belarus sits above it, Guernsey sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belarus | 20% | Source: Tax Code of the Republic of Belarus (Special Part), Article 122 — consolidated text via pravo.by, linked from the Ministry of Taxes and Duties' official site · as of 2026-07-19 |
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Difference | +20 pp | Belarus higher |
Belarus has a VAT rate of 20%, 20pp above Guernsey's 0%. The 181-country average is 15%: Belarus sits above it, Guernsey sits below it. Belarus's figure is dated 2026-07-19 and Guernsey's 2025-12-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 13% | Source: Republic of Belarus — Tax Code (Special Part), Ministry of Finance consolidated text (Art. 160: tax base for income from securities transactions; Art. 173: personal income tax rates) · as of 2026-07-19 |
| Guernsey | 0% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17 |
| Difference | +13 pp | Belarus higher |
Belarus has a capital gains tax rate of 13%, 13pp above Guernsey's 0%. The 175-country average is 10.3%: Belarus sits above it, Guernsey sits below it. Belarus's figure is dated 2026-07-19 and Guernsey's 2025-12-17, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.