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This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Europe
Lucky Nomads World Index
55.22 / 100
Global rank
#192
Corporate tax
20%
Personal tax
30%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide taxation of resident companies. Foreign-source income is included in the standard 20% base. Foreign tax credit and treaty relief available through Belarus's 70+ double taxation treaty network. No general participation exemption. Sector-specific carve-outs (HTP, FEZ, Great Stone Industrial Park) effectively neutralise CIT on qualifying income but operate as separate regimes rather than as exemptions to the general basis.
Flat 20% standard corporate income tax rate on resident company worldwide income, raised from 18% effective 1 January 2023 (concurrent abolition of the 2% additional local tax). A 25% rate applies to taxable profit above per reporting period, and to banks, insurance organizations, and microfinance organizations on all income. Sector overrides: 30% on mobile telecom and microfinance operators (through 2025), 50% on oil pipeline transportation.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation of resident individuals (more than 183 days physical presence per calendar year). Foreign-source income is included in the standard base. Non-residents taxed only on Belarus-source income. Foreign tax credit and treaty relief available, though the practical value is constrained by the disruption of Western treaty networks since 2022.
Flat 13% on most personal income for over 98% of taxpayers. Progressive 25% bracket applies on annual income above (effective 1 January 2026, raised from in 2025). A 30% top bracket applies to ultra-high incomes, with the threshold set by the Council of Ministers. Capital gains on Belarusian company shares taxed at 13% (no longer exempt since 1 January 2025). Dividends: 13% standard rate, preferential 6% and 0% rates being phased out by 2026 and 2028.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Preferential corporate tax regime for IT and digital economy companies registered as residents of the Belarus High-Tech Park.
Special legal and tax regime for resident companies of the six Belarusian Free Economic Zones (Brest, Vitebsk, Gomel-Raton, Grodnoinvest, Minsk,…
Premium tax and customs regime for resident companies of the Great Stone China-Belarus Industrial Park, the largest industrial park in Europe…
Optional simplified tax regime for small and medium-sized businesses below a turnover threshold of BYN 2,625,000 cumulative gross revenue over the…
Optional simplified tax regime for small and medium-sized businesses below a turnover threshold of BYN 2,625,000 cumulative gross revenue over the…
Simplified personal tax regime for self-employed individuals working in approved activity categories, without registration as an individual…
You either qualify for Belarus' special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Belarus. Saved on your device.
Not currently available
Available
Not currently available
Belarus lists several residency and mobility routes across residence by investment, work (employer sponsored), talent (outstanding), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
6 programmes listed · 6 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Investor Permanent Residence Permit
Employer-linked permits and skilled employment passes for hired professionals.
High-Tech Park (HTP) Resident Foreign Specialist
Special Work Permit and Temporary Residence Permit (employment-based)
Outstanding achievement or high-calibre talent categories.
Permanent Residence Permit for Exceptional Talent and Outstanding Services
Spouse, dependant, and family reunion style permits.
Family Reunification Residence Permit
Study-linked permits and post-study transition routes.
Student Temporary Residence Permit
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Belarus.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Belarus lands, and opens the complete ranked shortlist across every scoring dimension.
Europe
Lucky Nomads World Index
55.22 / 100
Global rank
#192
Corporate tax
20%
Personal tax
30%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide taxation of resident companies. Foreign-source income is included in the standard 20% base. Foreign tax credit and treaty relief available through Belarus's 70+ double taxation treaty network. No general participation exemption. Sector-specific carve-outs (HTP, FEZ, Great Stone Industrial Park) effectively neutralise CIT on qualifying income but operate as separate regimes rather than as exemptions to the general basis.
Flat 20% standard corporate income tax rate on resident company worldwide income, raised from 18% effective 1 January 2023 (concurrent abolition of the 2% additional local tax). A 25% rate applies to taxable profit above per reporting period, and to banks, insurance organizations, and microfinance organizations on all income. Sector overrides: 30% on mobile telecom and microfinance operators (through 2025), 50% on oil pipeline transportation.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation of resident individuals (more than 183 days physical presence per calendar year). Foreign-source income is included in the standard base. Non-residents taxed only on Belarus-source income. Foreign tax credit and treaty relief available, though the practical value is constrained by the disruption of Western treaty networks since 2022.
Flat 13% on most personal income for over 98% of taxpayers. Progressive 25% bracket applies on annual income above (effective 1 January 2026, raised from in 2025). A 30% top bracket applies to ultra-high incomes, with the threshold set by the Council of Ministers. Capital gains on Belarusian company shares taxed at 13% (no longer exempt since 1 January 2025). Dividends: 13% standard rate, preferential 6% and 0% rates being phased out by 2026 and 2028.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Preferential corporate tax regime for IT and digital economy companies registered as residents of the Belarus High-Tech Park.
Special legal and tax regime for resident companies of the six Belarusian Free Economic Zones (Brest, Vitebsk, Gomel-Raton, Grodnoinvest, Minsk,…
Premium tax and customs regime for resident companies of the Great Stone China-Belarus Industrial Park, the largest industrial park in Europe…
Optional simplified tax regime for small and medium-sized businesses below a turnover threshold of BYN 2,625,000 cumulative gross revenue over the…
Optional simplified tax regime for small and medium-sized businesses below a turnover threshold of BYN 2,625,000 cumulative gross revenue over the…
Simplified personal tax regime for self-employed individuals working in approved activity categories, without registration as an individual…
You either qualify for Belarus' special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Belarus. Saved on your device.
Not currently available
Available
Not currently available
Belarus lists several residency and mobility routes across residence by investment, work (employer sponsored), talent (outstanding), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
6 programmes listed · 6 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Investor Permanent Residence Permit
Employer-linked permits and skilled employment passes for hired professionals.
High-Tech Park (HTP) Resident Foreign Specialist
Special Work Permit and Temporary Residence Permit (employment-based)
Outstanding achievement or high-calibre talent categories.
Permanent Residence Permit for Exceptional Talent and Outstanding Services
Spouse, dependant, and family reunion style permits.
Family Reunification Residence Permit
Study-linked permits and post-study transition routes.
Student Temporary Residence Permit
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Belarus.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Belarus lands, and opens the complete ranked shortlist across every scoring dimension.