OpenAccountants/Belarus/Belarus Corporate Income Tax

Belarus Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Belarus (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Belarus, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Standard profit tax rate

20%Tax Code of the Republic of Belarus (Profit Tax)

Higher rate for large profit base

25%Tax Code of the Republic of Belarus (Profit Tax)

Banks and insurance companies

25%Tax Code of the Republic of Belarus (Profit Tax)

Hi-Tech Park (HTP) resident rate

9% profit tax (preferential regime for HTP residents)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 costsTax Code of the Republic of Belarus (Profit Tax)

Tax on dividends paid to resident companies

12% (with reduced rates for long-held undistributed profits)Tax Code of the Republic of Belarus (Profit Tax)

Withholding tax on dividends to non-residents

25%Tax Code of the Republic of Belarus (Income of Foreign Organisations)

Withholding tax on interest to non-residents

10%Tax Code of the Republic of Belarus (Income of Foreign Organisations)

Withholding tax on royalties to non-residents

15%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)Tax Code of the Republic of Belarus (Profit Tax)

Profit tax payment deadline

By the 22nd of the month following the reporting periodTax 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 yearTax Code of the Republic of Belarus (Profit Tax)

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

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.

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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))