BY · EuropeXK · Europe
Belarus vs Kosovo: tax rates compared
Between the two, Belarus's income tax rate (30%) tops Kosovo's (10%) by 20pp. The 200-country average is 28%: Belarus sits above it, Kosovo sits below it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BY | XK | Difference |
|---|---|---|---|
| Income Tax | 30% | 10% | BY +20 pplargest gap |
| Corporate Tax | 25% | 10% | BY +15 pp |
| VAT | 20% | 18% | BY +2 pp |
| Capital Gains Tax | 13% | 10% | BY +3 pp |
| Crypto Tax | 13% | 10% | BY +3 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 |
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Taxes on personal income) · as of 2026-01-13 |
| Difference | +20 pp | Belarus higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Kosovo | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +15 pp | Belarus higher |
Between the two, Belarus's corporate tax rate (25%) tops Kosovo's (10%) by 15pp. The 201-country average is 22.6%: Belarus sits above it, Kosovo 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 |
| Kosovo | 18% | Source: PWC Worldwide Tax Summaries — Kosovo (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | +2 pp | Belarus higher |
Between the two, Belarus's VAT rate (20%) tops Kosovo's (18%) by 2pp. The 181-country average is 15%: both sit above it.
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 |
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Kosovo individual row) · as of 2026-01-13 |
| Difference | +3 pp | Belarus higher |
Between the two, Belarus's capital gains tax rate (13%) tops Kosovo's (10%) by 3pp. The 175-country average is 10.3%: Belarus sits above it, Kosovo sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 13% | Source: Belarus Ministry of Taxes and Duties (MNS) — Clarification on the taxation of individuals' income from token transactions · as of 2025-08-26 |
| Kosovo | 10% | Source: Tax Administration of Kosovo (ATK) — "Cryptocurrencies: meaning and tax treatment of income from this activity" · as of 2026-07-19 |
| Difference | +3 pp | Belarus higher |
Between the two, Belarus's crypto tax rate (13%) tops Kosovo's (10%) by 3pp. The 88-country average is 13%: Belarus matches the world average, Kosovo sits below it. Belarus's figure is dated 2025-08-26 and Kosovo's 2026-07-19, so the two rates come from different data vintages.
Not covered for both countries yet: Wealth Tax.