Source-cited draft: tax overview for Belarus (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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Tax system overview
Belarus operates a residence-based tax system administered by the Ministry of Taxes and Duties. Personal income is taxed largely at a flat rate with a higher band for very high earners, corporate profit at a standard 20% rate, and a 20% VAT applies.
Tax year
Calendar year (1 January to 31 December)Tax Code of the Republic of Belarus
Currency
Belarusian ruble (BYN)National Bank of the Republic of Belarus
Tax authority
Ministry of Taxes and Duties of the Republic of Belarus (nalog.gov.by)Ministry of Taxes and Duties of the Republic of BelarusView source ↗
Basis of taxation
Residence-based; residents taxed on worldwide income, non-residents on Belarus-source income onlyTax Code of the Republic of Belarus
Headline personal income tax rate
13% (flat), with 25% on income above the high-income thresholdTax Code of the Republic of Belarus (Personal Income Tax)
Headline corporate profit tax rate
20% standard (25% where the annual profit tax base exceeds BYN 25,000,000)Tax Code of the Republic of Belarus (Profit Tax)
Does VAT exist
Yes — standard VAT rate is 20%Tax Code of the Republic of Belarus (VAT)
Annual personal income tax declaration deadline
31 March of the year following the tax year (where a declaration is required)Tax Code of the Republic of Belarus (Personal Income Tax)
Profit tax return filing deadline (quarterly periods)
Return due by the 20th of the month following the reporting period; payment by the 22ndTax Code of the Republic of Belarus (Profit Tax)
VAT return filing deadline
By the 20th of the month following the reporting period; payment by the 22ndTax Code of the Republic of Belarus (VAT)
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