Tax Map · Classements fiscaux des cryptomonnaies

Impôt sur les cryptomonnaies à Belarus

La crypto-monnaie en Belarus est imposé sous un régime spécial / mixte.

En tant qu'individu en Biélorussie, les gains en cryptomonnaies sont exonérés d'impôt uniquement lors de l'achat et de la vente via des plateformes nationales enregistrées auprès du Parc des hautes technologies (HTP), mais le trading sur des plateformes étrangères ou dans la plupart des transactions peer-to-peer est imposé à 13 % du chiffre d'affaires (et 26 % en cas de non-conformité), sans taux d'imposition inférieur pour la détention à long terme.

“The nation regulated operations with “digital tokens,” including mining and trading, with a decree signed by President Alexander Lukashenko in 2017, which went into force the following year. The document exempted all legal cryptocurrency transactions from taxation. However, a later presidential decree, from September 2024, significantly limited the scope of the benefits. Since the beginning of 2025, the latter applies only to assets bought and sold through domestic platforms registered as residents of the High-Tech Park (HTP) hub in Minsk. If the transfers are made between private individuals or via foreign trading platforms, which is allowed in a limited number of cases, 13% is due of the turnover, excluding expenses and costs. And if a taxpayer fails to submit their return and pay the levy, or is engaged in prohibited activities, the tax rate jumps to 26%.” — President of the Republic of Belarus

Reflète le traitement des cessions de cryptomonnaies d'un particulier. Estimation — confirmer par rapport à la source liée. Voir la méthodologie.