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Taxation

The fundamental document defining the structure of the tax system of the Republic of Belarus is the Tax Code of the Republic of Belarus consisting of the General and Special Parts.

The tax payments which are in force in the Republic of Belarus are divided into republican taxes, duties (fees) and local taxes and fees.

The republican taxes, duties (fees) include:

  • value-added tax;
  • excise duties;
  • income tax;
  • tax on income of foreign organizations not operating in the Republic of Belarus through a permanent establishment;
  • income tax on individuals;
  • real estate tax;
  • land tax;
  • ecological tax;
  • tax on extraction (removal) of natural resources;
  • carriage of vehicles of foreign states on public roads of the Republic of Belarus;
  • offshore tax;
  • stamp duty;
  • consular fee;
  • official fee;
  • patent fees;
  • customs duties and customs fees.

Local taxes and duties include:

  • tax on possession of dogs;
  • resort fee;
  • purchaser duties.

Other payments:

  • required premium to the Social Security Fund and the Pension Fund;
  • allowances of employer for mandatory insurance of employees for industrial accidents and occupational diseases.
This Belarus business and investment guide has been prepared by Minsk office of Deloitte CIS. The booklet is issued for information purpose only and primarily addressed to non-residents of Belarus who may be contemplating business activities or investment in the country.