Individual - Foreign tax relief and tax treaties

Last reviewed - 30 May 2021

Foreign tax relief

Tax residents may either be exempted from payment of Belarus PIT on foreign income or foreign tax paid may be credited against Belarus tax payable following the provisions of the Tax Code. However, a foreign tax credit may not exceed the amount of PIT payable in Belarus on the same income. This rule does not apply for any income derived from companies or individuals registered in a black-listed territory.

To get a foreign tax credit, a taxpayer must provide the local tax authorities with the documents supporting the tax paid abroad confirmed by the respective fiscal authority of that foreign country. Such a confirmation can be presented within one year after the date of submitting a tax return. In case of absence of confirmation issued by fiscal authority as of the date of tax return filing, the taxpayer should provide Belarusian tax authorities with confirmation of taxes paid abroad issued by foreign source of income (e.g. foreign employer of the individual).

To obtain a tax exemption or a tax credit, as well to benefit from relief specified by the relevant double taxation treaty (DTT), the taxpayer must present a certificate of residency from the country with which Belarus has an effective DTT. The certificate may be submitted to the tax authorities either before payment of PIT in Belarus or after. In the latter case, PIT paid can be refunded upon written application of a taxpayer. The certificate is valid either within a calendar year when it was issued or within a period indicated therein.

Tax treaties

Double taxation treaties (DTTs)

Belarus has DTTs with the following countries:

Armenia Georgia Lithuania Spain
Austria Germany Macedonia, Former Yugoslav Republic of Sri Lanka
Azerbaijan Hong Kong Malaysia Sweden
Bahrain Hungary Moldova Switzerland
Bangladesh India Mongolia Syria
Belgium Indonesia Netherlands Tajikistan
Bulgaria Iran, Islamic Republic of Oman Thailand
China Ireland Pakistan Turkey
Croatia Israel Poland Turkmenistan
Cyprus Italy Qatar Ukraine
Czech Republic Japan Romania United Arab Emirates
Democratic People's Republic of Korea Kazakhstan Russia United Kingdom of Great Britain and Northern Ireland
Denmark Korea, Republic of Saudi Arabia United States of America
Ecuador Kuwait Serbia Uzbekistan
Egypt, Arab Republic of Kyrgyz Republic Singapore Venezuela
Estonia Laos Slovakia Vietnam
Finland Latvia Slovenia
France Lebanon South Africa Republic

Social security agreements

Belarus has signed agreements regarding social security coverage with the following countries:

Armenia Kyrgyzstan Russian Federation Uzbekistan
Azerbaijan Latvia Tajikistan Estonia
Georgia Lithuania Turkmenistan  Czech Republic 
Kazakhstan Moldova Ukraine

The above-mentioned agreements stipulate that social insurance obligations of foreign individuals are generally governed by legislation of the host country where they are working on the basis of employment contracts.