Taxation System and Tax Burden

National taxes, duties (fees) include:

  • value added tax;
  • excise duty;
  • income tax;
  • tax on income of foreign organizations that do not operate in the Republic of Belarus through a permanent representation office;
  • 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.

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).