BY · EuropeUZ · Asia
Belarus vs Uzbekistan: tax rates compared
Belarus's income tax rate is 18pp higher than Uzbekistan's (30% vs 12%). The 200-country average is 28%: Belarus sits above it, Uzbekistan sits below it.
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 | UZ | Difference |
|---|---|---|---|
| Income Tax | 30% | 12% | BY +18 pplargest gap |
| Corporate Tax | 25% | 15% | BY +10 pp |
| VAT | 20% | 12% | BY +8 pp |
| Capital Gains Tax | 13% | 12% | BY +1 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 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Taxes on personal income) · as of 2026-01-16 |
| Difference | +18 pp | Belarus higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uzbekistan | 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 Uzbekistan's (25% vs 15%). The 201-country average is 22.6%: Belarus sits above it, Uzbekistan 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 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Corporate, Other taxes) · as of 2026-01-16 |
| Difference | +8 pp | Belarus higher |
Belarus's VAT rate is 8pp higher than Uzbekistan's (20% vs 12%). The 181-country average is 15%: Belarus sits above it, Uzbekistan sits below 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 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Taxes on personal income) · as of 2026-01-16 |
| Difference | +1 pp | Belarus higher |
Belarus's capital gains tax rate is 1pp higher than Uzbekistan's (13% vs 12%). The 175-country average is 10.3%: both sit above it.
Not covered for both countries yet: Crypto Tax, Wealth Tax.