Belarus Tax Rates 2016

VAT (Value added tax)

Standard rate

Special rates


0% - for export of goods, works, services;

10% - for list of some special grocery goods and goods for children;

9,09% and 16,67% - for sale of goods, which retail prices are regulated by Government;

25% - for taxpayers providing communication services (since 1 of April, 2016)

Corporate income tax

Standard rate

Special rates


5% - for companies – members of hi-tech association established by the Belarusian State University

10% - for companies producing own-produced goodsconsidered as hi-tech under the list of the Council of Ministers; residents of hi-tech parks;

25% - for banks and insurance companies;

12% - from dividends and income of participants from exchange differences arising from revaluation of accounts receivable related to settlements with foreign companies on dividends due from them

Withholding taxes


5% - from dividends, debentures and royalty if Hi-tech park is the source of payment;

12% - from dividends or income from the disposal of shares in share capital


6% - payments for transportation related to international ones and expedition services

Royalties& Service Fee

15% - per detailed list of types of income

Interest from debentures

10% - interest from loans and borrowings, securities, due from banks

Taxes on workforce

Social contributions for employee

Social contributions for employer

Personal income tax for employee

Tax exemptions



Standard rate - 13%

(9%, 10%, 4%, 16% - specific cases)

Some amounts could be excluded from the taxable amount

Personal income tax

Real estate , shares and securities

Dividends and interests

Income from investments in private pension funds and life insurance



There are no these kinds of investments in the Republic of Belarus

Land tax


Tax rate

Land plots situated on the territory of the Republic of Belarus

Land tax rate is determined depending on cadastral cost of land plot, land’s location, land’s type and condition and is fixed in per cents or in a fixed amount per hectare.

Local authorities have a right to increase rates of land tax in no more than 2.5 times from established sums or per cents

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