20% standard (25% for banks/insurers and companies with taxable profit over BYN 25 million in a reporting period; preferential regimes in the Hi-Tech Park and Free Economic Zones).
Flat 13% for most personal income (16% for individual entrepreneur business income).
20% standard; reduced 10% rate for food, children's goods, and agricultural products; 0% for exports.
An individual is a Belarusian tax resident if physically present in Belarus for more than 183 days in a calendar year, confirmed via TaxAtlas. Resident companies are those incorporated in Belarus. Residents are taxed on worldwide income; non-residents are taxed on Belarus-source income.
Belarus has no Controlled Foreign Company regime, confirmed directly via GSL's specialist tax-law profile: "there are no provisions regulating the procedure of taxation of controlled foreign companies" in Belarusian legislation.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring Belarus residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session, and current international sanctions on Belarus may affect the practical scope of any such reporting relationships. Separately and independently of Belarusian law, US citizens and Green Card holders with Belarus accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Belarus has entered into 68 Double Tax Treaties, confirmed via GSL's named list, including with Austria, Azerbaijan, Armenia, Bahrain, Belgium, China, Cyprus, Germany, India, Iran, Israel, Japan, Kuwait, the Netherlands, Poland, Qatar, Russia, Saudi Arabia, Singapore, Syria, the UAE, the United States, and many others. Belarus has not signed the OECD's Multilateral Convention (MLI). GSL flags that treaty application with some Western countries has been affected by current international sanctions - the existence of a treaty on paper does not guarantee unaffected practical operation given the current sanctions environment. Belarus also participates in the Eurasian Economic Union, providing special tax and trade arrangements with Russia, Kazakhstan, Armenia, and Kyrgyzstan.