CIT rate in Belarus 2023January 2023
The standard corporate tax rate is 20% (increased from 18% effective 1 January 2023).
Effective 1 January 2023, the additional local tax of up to 2% is abolished since the standard corporate tax rate is increased by 2%.
Belarus Spain Tax TreatyApril 2021
The updated 2017 double tax treaty, DTA, between Belarus and Spain will enter into force on May 9, 2021.
According to the DTA the tax withholding rate for payments of dividends will be in general 10%.
When paid to a company with a shareholding of 10% or more the withholding rate will be 5%.
The tax withholding rate for payments of interest and royalties will be the same 5%.
Belarus New 18% Corporate Tax RateFebruary 2012
Starting January 1, 2012 the new corporate income tax rate is 18% compared to the previous 24% rate.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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