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Tax in Belarus

Find tax rates and tables, the latest tax news, and information on double taxation treaties and withholding tax.

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On 17 March 2022 the UK Government announced that it was suspending the exchange and sharing of tax information with Russia and Belarus to ensure that the UK is not supplying information that would lead to the economic benefit of Russia or Belarus. Further details are available through the HM Treasury press release 'UK suspends tax co-operation with Russia'.

In March 2025 the UK passed a statutory instrument revoking the legislation which had previously given effect to the 2017 UK-Belarus Double Taxation Convention in UK law. The Convention ceased to have effect from 6 April 2025 for Income Tax and Capital Gains Tax, and from 1 April 2025 for Corporation Tax and all other taxes.

Tax rates and treaties

The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.

Belarus – Country Key Features
  • Database
  • IBFD

Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.

Belarus – Treaty Withholding Rates Table
  • Database
  • IBFD

Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.

Treaties
  • Database
  • IBFD

Full text of tax treaties between Belarus and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.

Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.

Other online resources

Belarus: tax treaties
  • Website
  • HMRC

Double tax treaties and related documents between the UK and Belarus.

Tax guides

The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.

Belarus – Individual Taxation
  • Database
  • IBFD

Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.

Belarus – Corporate Taxation
  • Database
  • IBFD

Guide covering corporate income tax, transactions between resident companies, taxes on payroll, taxes on capital, international aspects, group taxation, anti-avoidance, and value added tax.

Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.

Other online resources

EY Tax and Law Guides
  • Website
  • EY

Annually updated guides summarising the tax system, key tax issues, and legal matters in over 150 jurisdictions around the world. The main titles in this series: Worldwide Corporate Tax Guide, Worldwide Personal Tax and Immigration Guide, Worldwide VAT, GST and Sales Tax Guide.

PKF Worldwide Tax Guide 2024–25
  • Website
  • PKF
Annual guide for accountancy professionals and businesses on corporate tax rates, incentives for overseas businesses, double tax treaties, and taxation of foreign source income. Coverage of 157 jurisdictions.
PwC Worldwide Tax Summaries Online
  • Website
  • PwC

In-depth guide covering a wide range of corporate and individual tax topics in over 150 territories. Includes useful summaries of significant developments and table of tax rates and due dates.

eBooks

The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Exclusive Global individual tax handbook 2023
  • eBook
  • 2023
  • IBFD
  • IBFD
Surveys the tax treatment of individuals in 101 different tax jurisdictions worldwide, with separate chapters on each.
Exclusive European tax handbook 2023
  • eBook
  • 2023
  • Mery Alvarado [and others]
  • IBFD
Surveys the tax systems of 49 European countries and jurisdictions, with individual chapters on each.
Exclusive Global corporate tax handbook 2023
  • eBook
  • 2023
  • IBFD
  • IBFD
Surveys the corporate taxation systems of 101 different tax jurisdictions worldwide, with individual chapters on each.
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