Belarus

Individual - Taxes on personal income

Last reviewed - 15 June 2020

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 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 2020 and engaged in the manufacture of goods (or otherwise working or providing services) in such areas is taxed at the rate of 10%.

Employment-related income derived by individuals from entities or entrepreneurs registered with High Technology Park is taxed at the rate of 9%.

Personal income received from residents of the Great Stone industrial park under employment contracts before 1 January 2027 is subject to PIT at the rate of 9%.

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

Income calculated based on the amount of excess of expenditures over declared income is taxed at the rate of 16%.

Individual entrepreneurs applying the general taxation regime 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%.

Income received by an individual from renting out premises to other individuals is taxed at flat rates if such income does not exceed 7,003 Belarusian roubles (BYN) during a tax year.