Taxation System and Tax Burden

The taxation system of the Republic of Belarus features 28 taxes and duties. However, only 4 taxes are paid for regular activities (value added tax, income tax, real estate tax, land tax), and payments to the Social Security Fund.

The taxation system of the Republic of Belarus is two-tiered: taxes are divided into national and local ones.

National taxes, duties (fees) include:

  • value added tax;
  • excise duty;
  • income tax;
  • tax on income of foreign companies that do not have an office in the Republic of Belarus;
  • personal income tax;
  • real estate tax;
  • land tax;
  • environmental tax;
  • tax for the extraction (removal) of natural resources;
  • offshore fee;
  • stamp fee;
  • consular fee;
  • state duty;
  • patent duties;
  • customs duties and customs charges, customs payments in relation to personal-use goods;
  • disposal fee;
  • transport tax;
  • ad placement (distribution) fee.

Local taxes include a tax on dogs, a resort fee and a harvesting fee.

The Republic of Belarus also has special tax regimes:

  • tax under the simplified taxation system;
  • single tax for individual entrepreneurs and other individuals;
  • single tax for producers of agricultural products;
  • gambling tax;
  • tax on income from lottery activities;
  • tax on income from online games;
  • fee for craft activities;
  • fee for agro-ecotourism;
  • self-employment tax.

The Republic of Belarus recognizes the priority of universally acknowledged principles of international law and ensures the compliance of the national tax legislation with them.

Belarus is currently implementing 68 international double taxation treaties.

In the past decade the tax system of the Republic of Belarus has been reformed through the introduction of measures aimed at streamlining and simplifying the Belarusian tax legislation, higher rationality, stability and sustainability of the tax system, reducing the tax burden on the economy.

The tax burden on the economy (the ratio of budget tax revenues to GDP) in 2023 is projected at 24% of GDP and will not exceed the level stipulated in the program documents of socio-economic development of the Republic of Belarus (no more than 26% of GDP).