Belarus tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Belarus tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Figures last changed 4 November 2026. Profile last reviewed 22 October 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Belarus | 30%* | 13%† | 25% | 13%† | 30%† | 13%* |
* Provisional — not yet verified by the Sovereign engine. salary: from President of the Republic of Belarus, read 10 November 2026. crypto gains: from Ministry of Taxes and Duties, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Belarus profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Belarus?
Provisionally 30%: the top rate on a salary from a President of the Republic of Belarus summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 13% base rate; 25% above Br350,000 a year; 30% on the highest incomes.
How are capital gains taxed in Belarus?
The top rate on a long-term capital gain is 13%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Belarus?
The top rate is 25% on dividends and 13% on interest. Rental income is taxed at up to 30%.
How is crypto taxed in Belarus?
The tax on a crypto gain in Belarus depends on facts the calculator needs case by case: the kind of transaction, the platform, and whether it is private or a business. Provisionally 13%: the top rate on a crypto gain from a Ministry of Taxes and Duties summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Permitted foreign-platform income; tax is on income from disposal, not necessarily the gain.
Does Belarus tax foreign income?
Yes. Belarus taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Belarus have a wealth tax?
No. Belarus has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Belarus have an exit tax for individuals?
No. In our model Belarus does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Belarus have?
Our profiles list one regime: High-Tech Park (HTP) Regime (up to 24 years) — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in Belarus?
The Belarus day test (more than 183 countable days in the calendar year, subject to article 17 exceptions): More than 183 days in a calendar year; arrival day is excluded and some days abroad count. Confirm that no recorded Belarus days fall within article 17(3)'s exclusions. Add only verified qualifying days abroad that are not already in the stay records; all foreign holiday days must be known to apply the 60-day cap. Previous-year provisional status, treaty residence, and the citizenship or permanent-permit fallback need separate facts. The Ministry's older 2020 Code file used a two-month holiday cap; current authority guidance says 60 calendar days.
Residence decides whether Belarus taxes you on these rates. See the Belarus day-count test and count your own days.
Sources
The Belarus profile cites 4 sources for these rules, 3 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Министерство по налогам и сборам - Ставки подоходного налога с доходов физических лиц в 2026 году (09.02.2026) · official, retrieved 2026-10-22
- Министерство по налогам и сборам - комментарий к Закону № 127-З от 30.12.2025 (изменения Налогового кодекса с 2026 года) · official, retrieved 2026-10-22
- Закон № 118-З от 15.07.2021 об обязательных страховых взносах в бюджет ФСЗН, arts. 4-5 (Ministry of Labour and Social Protection's copy) · official, retrieved 2026-10-22
- PwC Worldwide Tax Summaries - Belarus individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Belarus with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Belarus side by side with other countries, see every country or try the live demo.
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