Belarus

Individual - Taxes on personal income

Last reviewed - 21 February 2022

Individuals who are considered to be Belarus tax residents under applicable tax rules have PIT liability on their income sourced from Belarus and abroad (i.e. worldwide income). Those who are considered as non-tax residents of Belarus are taxed on income derived from Belarus sources (see the Income determination section for a description of Belarus-source income).

Personal income tax (PIT) rates

Generally, any individual income derived from Belarus and foreign sources is taxed at a flat rate of 13%.

Income of individuals in the form of compensation paid under employment agreements by legal entities or individual entrepreneurs registered in the South-East regions of the Mogilev region in the period from 1 July 2015 till 31 December 2025 and engaged in the manufacture of goods (or otherwise working or providing services) in such areas is taxed at the rate of 10%.

For the period 2021 through 2022, as a temporary measure due to COVID-19, employment-related income derived by individuals from entities or entrepreneurs registered with the High Technology Park / the Great Stone industrial park is taxed at the standard rate of 13% (instead of decreased 9% tax rate).

Personal income preferential tax 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.

Income from winnings received from Belarusian gambling organisers is taxed at the rate of 4%.

PIT rate is set at 20% in relation to incomes:

  • calculated based on the amount of excess of expenditures over declared income;
  • when the controlling authority establishes the fact of unlawful failure to withhold and transfer the tax by a tax agent;
  • when the controlling authority establishes the fact of registration in the Special Computer Cash System of the amount of income in the form of winnings in situations when such income has not been actually paid.

Individual entrepreneurs applying the general taxation regime and notaries are taxed at a rate of 16%.

Incomes of individual entrepreneurs operating in the territory of rural areas and small urban settlements are subject to PIT at the rate of 6%.

Individuals carrying out entrepreneurial activities without state registration in violation of the requirements of legislative acts are taxed at the rate of 16%.

Income received by an individual from renting out premises to other individuals is taxed at flat rates.