BY · Europe · BYN
Belarus
Tax rates
Income Tax
30%
Top rate, progressive scale
Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
20%
Standard rate
Capital Gains Tax
13%
Crypto Tax
13%
No verified data yet for: Wealth Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Belarus using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
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Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| BYN 0 | 13% |
| BYN 350,000 | 25% |
| BYN 600,000 | 30% |
Effective 1 January 2026, a 25% rate applies to the portion of a defined set of annual incomes under Tax Code article 199 from BYN 350,000 to 600,000, and 30% to the portion above BYN 600,000, each charged on the excess over its threshold. Dividends follow a separate two-tier schedule (13% up to BYN 350,000, 25% above), with no 30% step.
Belarus applies a progressive personal income tax scale: a base rate of 13% covers over 98% of employed persons, a 25% rate applies above BYN 350,000 of annual income, and a 30% rate applies to ultra-high incomes.
VAT
In practice
- Filing
VAT's tax period is the calendar year, but returns are filed for a reporting period of either a calendar month or a calendar quarter; organizations under the simplified tax system and individual entrepreneurs file quarterly, while most other payers choose between the two.
Source: Tax Code of the Republic of Belarus (Special Part), Article 127 — consolidated text via pravo.by, linked from the Ministry of Taxes and Duties' official site · as of 2026-07-27- Exemptions
The Tax Code exempts medical, veterinary, and social services, catering at educational and healthcare institutions, cultural and funeral-related services, and insurance premiums from VAT, and applies a 0% rate to exported goods.
Source: Tax Code of the Republic of Belarus (Special Part), Articles 118 and 122 — consolidated text via pravo.by, linked from the Ministry of Taxes and Duties' official site · as of 2026-07-27
Capital Gains Tax
Belarus's Tax Code taxes an individual's gains from the sale or redemption of securities as part of personal income, computed as sale proceeds less documented acquisition, sale, and storage costs. The standard personal income tax rate of 13% applies to this income.
In practice
- Exemptions
Belarus's Tax Code exempts an individual's gains from selling a stake in the charter fund of a Belarusian company held continuously for at least three years, and from selling shares of a Belarusian company acquired in its initial offering and sold no earlier than three years after acquisition to a third party other than the issuer. The stake exemption applies only to holdings acquired from 1 January 2014 onward.
Source: Republic of Belarus — Tax Code (Special Part), Ministry of Finance consolidated text (Art. 163(1.24¹): income exempt from personal income tax) · as of 2026-07-27
Crypto Tax
Belarus taxes individuals' income from token transactions with foreign trading platforms, foreign organizations, foreign entrepreneurs, or other individuals at a flat 13% rate, declared annually. Income from token operations conducted through Belarusian High-Tech Park residents, from mining, and from exchanging one token for another is exempt. Income from illegal or prohibited token operations is instead taxed at 26%.
In practice
- Exemptions
Belarus exempts individuals' income from token operations conducted through, or involving tokens created by, High-Tech Park residents, from crypto mining, and from exchanging one token for another. Tokens received as inheritance, as gifts from close relatives, or as gifts from other individuals up to the Tax Code's annual gift-exemption threshold (BYN 11,516 for 2025) are exempt as well.
Source: Belarus Ministry of Taxes and Duties (MNS) — Clarification on the taxation of individuals' income from token transactions · as of 2025-08-26