BY · EuropeLT · Europe
Belarus vs Lithuania: tax rates compared
Lithuania's income tax rate is 2pp higher than Belarus's (32% vs 30%). The 200-country average is 28%: both sit above it. Belarus's figure is dated 2026-01-01 and Lithuania's 2025-01-01, so the two rates come from different data vintages.
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 | LT | Difference |
|---|---|---|---|
| Income Tax | 30% | 32% | LT +2 pp |
| Corporate Tax | 25% | 16% | BY +9 pplargest gap |
| VAT | 20% | 21% | LT +1 pp |
| Capital Gains Tax | 13% | 20% | LT +7 pp |
| Crypto Tax | 13% | 20% | LT +7 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 |
| Lithuania | 32% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −2 pp | Lithuania higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Lithuania | 16% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +9 pp | Belarus higher |
Belarus's corporate tax rate is 9pp higher than Lithuania's (25% vs 16%). The 201-country average is 22.6%: Belarus sits above it, Lithuania 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 |
| Lithuania | 21% | Source: PWC Worldwide Tax Summaries — Lithuania (Corporate, Other taxes) · as of 2026-03-10 |
| Difference | −1 pp | Lithuania higher |
Lithuania's VAT rate is 1pp higher than Belarus's (21% vs 20%). 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 |
| Lithuania | 20% | Source: PWC Worldwide Tax Summaries — Lithuania (Individual, Income determination) · as of 2026-03-10 |
| Difference | −7 pp | Lithuania higher |
Lithuania's capital gains tax rate is 7pp higher than Belarus's (20% vs 13%). The 175-country average is 10.3%: both sit above 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 |
| Lithuania | 20% | Source: Valstybinė mokesčių inspekcija (VMI) — Kriptovaliutų apskaita ir mokesčiai · as of 2025-09-30 |
| Difference | −7 pp | Lithuania higher |
Lithuania's crypto tax rate is 7pp higher than Belarus's (20% vs 13%). The 88-country average is 13%: Belarus matches the world average, Lithuania sits above it.
Not covered for both countries yet: Wealth Tax.