Belarus Corporate Income Tax

Corporate profit tax rates and base

• Standard profit tax rate — 20% percent (Tax Code of the Republic of Belarus (Profit Tax))
• Higher rate for large profit base — 25% percent (where the annual profit tax base exceeds BYN 25,000,000) (Tax Code of the Republic of Belarus (Profit Tax))
• Banks and insurance companies — 25% percent ((approx — confirm)) (Tax Code of the Republic of Belarus (Profit Tax))
• Hi-Tech Park (HTP) resident rate — 9% profit tax (preferential regime for HTP residents) percent ((approx — confirm)) (Decree No. 12 on the High-Technology Park)
• Tax base — Gross profit from sales of goods, works and services plus non-operating income, less deductible costs (Tax Code of the Republic of Belarus (Profit Tax))
• Tax on dividends paid to resident companies — 12% (with reduced rates for long-held undistributed profits) percent ((approx — confirm)) (Tax Code of the Republic of Belarus (Profit Tax))
• Withholding tax on dividends to non-residents — 25% percent (Increased from 15% in 2025 (confirm); treaty relief may reduce) (Tax Code of the Republic of Belarus (Income of Foreign Organisations))
• Withholding tax on interest to non-residents — 10% percent (Treaty relief may reduce (confirm)) (Tax Code of the Republic of Belarus (Income of Foreign Organisations))
• Withholding tax on royalties to non-residents — 15% percent (Treaty relief may reduce (confirm)) (Tax Code of the Republic of Belarus (Income of Foreign Organisations))
• Profit tax return filing deadline — By the 20th of the month following the reporting period (quarterly) ((approx — confirm)) (Tax Code of the Republic of Belarus (Profit Tax))
• Profit tax payment deadline — By the 22nd of the month following the reporting period ((approx — confirm)) (Tax Code of the Republic of Belarus (Profit Tax))
• Annual profit tax true-up — Year-end return and final settlement filed/paid early in the following year ((approx — confirm)) (Tax Code of the Republic of Belarus (Profit Tax))

Belarus levies profit tax (corporate income tax) at a standard 20%, with a 25% rate for large profit bases and reduced rates for certain sectors such as Hi-Tech Park residents. Tax is assessed on net profit.