Europe · BYN
Belarus
Reviewed 2026-06-21
Top income tax
30%
Self-employed SS
Yes
VAT
20%
Capital gains
13%
Exit tax
No
Nomad visa
No
60
/ 100
Tax efficiency41
Ease to enter55
Ease to exit93
Cost of living94
Internet18
English100
Belarus historically ran a flat 13 percent personal income tax but from 2025 added upper tiers of 25 and 30 percent on very high incomes, while keeping the base rate for nearly all workers. Residents are taxed on worldwide income after passing the 183 day threshold, the standard corporate rate is 20 percent and VAT is 20 percent. The country has no wealth, inheritance, gift or exit tax and no CFC rules, but social security is heavy and self employed entrepreneurs face mandatory contributions, and there is no digital nomad or dedicated entrepreneur visa.
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate13%
Top rate threshold$184,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate1%
Employer SS rate34%
Indirect & other taxes
VAT standard rate20%
Capital gains rate13%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends13%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup4 / 5
Lifestyle
Cost of living index26.4
Internet speed85 Mbps
English proficiencyHigh
Civil liberties10
Sources
- Official Internet Portal of the President of the Republic of Belarus — approved tax legislation changes (2025 PIT tiers, thresholds)
- Ministry of Taxes and Duties of the Republic of Belarus — official tax authority portal (VAT, PIT, CIT)
- US SSA — Social Security Programs Throughout the World: Europe, Belarus
- EF EPI — Belarus English proficiency (2024 band)
- Numbeo — Cost of Living in Belarus
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.