Belarus

Eastern Europe · BY · 70 treaties

Tax profile

Common questions

How long does it take to become a tax resident in Belarus?

Tax residency in Belarus is established after 183 days.

Does Belarus have a worldwide tax system?

Yes, Belarus operates under a worldwide tax system.

What is the capital gains tax rate in Belarus?

The capital gains tax rate in Belarus is 13%.

What makes you a tax resident — and how hard it is to stop being one.

• physically present in Belarus for more than 183 days in a calendar year (tax year 1 January–31 December)
• treated as a Belarusian tax resident for the current year if present in Belarus for more than 183 days in the previous calendar year until current-year status can be determined
• if physically present in Belarus for less than 183 days in the calendar year but not a tax resident of any state for more than 183 days in that year, Belarusian citizenship or a Belarusian residence permit can make the person a Belarusian tax resident (tie‑breaker when otherwise stateless for tax purposes)

Belarusian law uses a straightforward 183‑day physical‑presence test and explicitly does not recognize domicile for tax purposes, so dropping below the day threshold and/or obtaining tax residency elsewhere generally ends Belarusian tax residency without multi‑year tail rules.

Source: Ministry of Foreign Affairs of the Republic of Belarus / Tax and Duties Ministry via official guidance for foreign nationals

Tax treaty network (75)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.