BY · EuropeRS · Europe
Belarus vs Serbia: tax rates compared
Belarus's income tax rate is 20pp higher than Serbia's (30% vs 10%). The 200-country average is 28%: Belarus sits above it, Serbia 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 | RS | Difference |
|---|---|---|---|
| Income Tax | 30% | 10% | BY +20 pplargest gap |
| Corporate Tax | 25% | 15% | BY +10 pp |
| VAT | 20% | 20% | match |
| Capital Gains Tax | 13% | 15% | RS +2 pp |
| Crypto Tax | 13% | 15% | RS +2 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 |
| Serbia | 10% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | +20 pp | Belarus higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Serbia | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Belarus higher |
Belarus's corporate tax rate is 10pp higher than Serbia's (25% vs 15%). The 201-country average is 22.6%: Belarus sits above it, Serbia 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 |
| Serbia | 20% | Source: PWC Worldwide Tax Summaries — Serbia (Corporate, Other taxes) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
Belarus's VAT rate is identical to Serbia's — both sit at 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 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | −2 pp | Serbia higher |
Serbia's capital gains tax rate is 2pp higher than Belarus's (15% 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 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | −2 pp | Serbia higher |
Serbia's crypto tax rate is 2pp higher than Belarus's (15% vs 13%). The 88-country average is 13%: Belarus matches the world average, Serbia sits above it. Belarus's figure is dated 2025-08-26 and Serbia's 2026-02-25, so the two rates come from different data vintages.
Not covered for both countries yet: Wealth Tax.