There have been no significant changes in the beginning of 2020, the last changes having impact were implemented in 2019 and are listed below.
New concept of tax residency
The Tax Code introduces a new concept aimed at combating 'resident of nowhere' status. If an individual is not a tax resident of any state, one should be treated as a tax resident in Belarus if one has Belarusian citizenship or a residence permit in Belarus.
New tax rates of personal income tax (PIT)
PIT rates of 6% and 0% are applicable to dividends from Belarusian companies if the profits were not distributed between the shareholders (the residents of Belarus) within the previous three or five calendars years, respectively.
Also as of 1 January 2020, standard tax deduction and exemption amounts were adjusted for inflation. Please see the Deductions section for more information.