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.
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 2019, standard tax deduction and exemption amounts were adjusted for inflation. Please see the Deductions section for more information.
Last Reviewed - 02 June 2019