Europe · Tax guide
Belarus
Belarus taxes company profits at 20% and charges VAT at 20%. Small businesses can use the simplified system at 6% of revenue, and taxes are administered by the Ministry of Taxes and Duties.
At a glance
- Corporate profit tax
- 20%
- VAT
- 20%
- Simplified system
- 6% of revenue
- Withholding on dividends
- 12%
Higher for banks and insurers
Reduced rate on some goods
Small businesses
Paid to foreign companies
Profit tax and the simplified system
Companies pay 20%, with a higher rate for banks and insurers. Small businesses can use the simplified system at 6% of revenue instead. Returns are filed quarterly or annually by the 20th of the month after the period.
VAT and e-invoices
VAT is 20%, with a reduced rate on some food and children's goods. VAT invoices are issued electronically through the state portal, and returns are filed monthly or quarterly by the 20th.
Payments abroad
Dividends paid to foreign companies carry 12% withholding, and royalties carry 15%, unless a treaty lowers them.
Sanctions
Many countries apply sanctions that restrict payments, investment and trade with Belarus. Check the sanctions rules that apply to you before doing business there; a tax registration does not make a transaction lawful.
Key dates
- By the 20thVAT and profit tax returns
Figures and sources
5 figures- Corporate profit tax rate (25% for banks and insurers)20%Under professional review
- Standard VAT rate (10% reduced)20%Under professional review
- Simplified tax system rate6% of revenueUnder professional review
- Withholding on dividends paid to foreign companies12%Under professional review
- Withholding on royalties paid to foreign companies (10% on interest)15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Belarus based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Belarus (a Belarusian tax adviser) before making compliance decisions.