Tax System

Below you will find the main business taxes in Belarus:

Taxes Rates
Corporate profits tax 18%
Capital gains tax 18%
Branch remittance tax 0%
Income tax rates for foreign companies not engaged in activity in Belarus through a permanent establishment:  
— Charges for transportation or freight, demurrage charges or other charges arising in connection with international transportation, as well as charges for transport forwarding services 6%
— Incomes from debt obligations of any kind, including incomes on credits, loans, income from securities, the issue terms of which provide for income in the form of interest (discount), income from the use of temporarily idle funds in bank accounts in the Republic of Belarus 10%
— Dividends 12%
— Royalty, income from licenses and other income according to the list determined by law 15%
Value added tax 20%
Real estate tax 1%
Social security contributions: 35%
Compulsory social insurance/pension insurance (retirement, disability or a wage-earner’s death) 29%
Compulsory insurance premiums for temporary incapacity, maternity, etc. 6%

Other favorable tax conditions available to foreign companies operating in Belarus>>

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