Сrowe Horwath Baltic EEIG
Member Crowe Horwath International
BELARUS TAX UPDATE 2014
VAT (Value added tax)
Standard rate
20%
Standard rate
18 %
Dividends
12%
Reduced rate
10% - for list of some special grocery goods and goods for
children;
9,09% and 16,67% -for list of goods, which include VAT
amount in its cost.
Corporate income tax
Reduced rate
Special arrangements
Tax exemptions
For some Residents of IT Park.
Interest
6%-15% - depending
on type of interests
Social contributions
for employee
1%
Taxes on workforce
Social contributions
Personal income tax for
for employer
employee
34%
12%
Real estate , shares and
securities
12%
Withholding taxes
Royalties & Service Fee
15%
Personal income tax on capital gains
Dividends and interests
12%
Capital gains
15%
Tax exemptions
Some amounts could be
excluded from the taxable
amount (fixed sums for each
child, sums of payments for real
estate credit).
Income from investments in
private pension funds and life
insurance
There is no that kind of
investments in the Republic of
Belarus.
Land tax
Tax rate
Object
Land tax rate is fixed in BYR for different From 90 000 BYR for a hectare of land in the Vitebsk region and up
types of lands, in accordance to land’s to 200 000 BYR for a hectare in Minsk region (current exchange
location, type and condition, as recorder in rate is 13 600 BYR per 1 Euro).
the state registry.
Crowe Horwath Baltic EEIG is a member of Crowe Horwath International, a Swiss verein (Crowe Horwath). Each member firm of Crowe Horwath is a separate and independent legal entity. Crowe Horwath Baltic EEIG
and its affiliates are not responsible or liable for any acts or omissions of Crowe Horwath or any other member of Crowe Horwath and specifically disclaim any and all responsibility or liability for acts or omissions of
Crowe Horwath or any other Crowe Horwath member. © 2014 Crowe Horwath Baltic EEIG

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