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>>

Contact us for more tax related incentives or see useful links for further information:

Deloitte/ Belarus Business and Investment Guide Tax Issues 2017

EY/Doing Business in Belarus, 2017

REVERA/Doing Business in Belarus, 2017

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