Tax In Belarus

A Contractor's Guide to Taxes : 

One of the most consistently challenging aspects of contracting in Belarus is complying with the country’s tax system. As well as paying tax in Belarus, you might also still be eligible to pay some tax in your home country, and understanding the legislation behind this can be a challenge.

How do I calculate my taxable income: 

If you’re working in Belarus under a permanent contract, many employers will handle your tax under the PAYE (pay-as-you-earn) system. This means that they calculate and process your taxes in Belarus for you and then send you a net wage. Your income tax, public health insurance, social security and other deductions will all be covered by this payment. This is the easiest way to handle your income tax in Belarus, but contractors may not be offered this service because of their short stay with each employer.

Anybody who can’t pay their tax in Belarus through PAYE is left with the prospect doing everything themselves.

Do you know much about Belarusian Tax Law? Does Belarus have a tax treaty with your home country? You will need to find out or find someone who can help! Income tax in Belarus can range from 9 to 13 percent.

Using an Umbrella Company for Income Tax : 

Contractors in Belarus are faced with masses of paperwork and numerous wasted hours filing a tax return unless they find an alternative option. A Belarusian umbrella company can act as your employer during your stay in the country whilst still allowing you the freedom of a contractor. The only difference is that you submit your timesheets to them; they’ll calculate and pay your taxes as you earn, and then you receive a net wage (as well as documentation for your records).

The companies are experts in Belarusian taxation, and they’ll ensure that you keep the largest proportion of your earnings whilst complying with local laws. They can deal with any issues with the Belarusian tax office or tax department directly including processing your tax refund if you are eligible.

How We Can Help You with Tax: 

We work with numerous umbrella companies in Belarus, many of whom are experts in tax and immigration laws. If you have any questions about tax in Belarus, we’ll get the answers from them directly so you can rest assured you’ll be getting accurate information. We have comprehensive knowledge of the different services they provide, and can help you find the right company to handle your income tax. We help oil and gas workers, software developers, IT project managers, testers, business analysts and telecommunications contractors get tax efficient payments and sponsorship for their Belarusian work permit.

Our advice is 100 percent free, and comes with no obligations. You will be paying taxes in Belarus but without the overhead of directly dealing with the Belarusian tax authorities. Get in touch with us today for some reliable advice on tax in Belarus!

When Do You Need to Lodge Your Tax Return?: 
1 March (of the year following the income tax year)
Tax Filing Deadline : 
1 March (of the year following the income tax year)
Can you file it online? : 
No
Currency: 
Belarusian Ruble (BYR)
Tax-free Threshold in: 
None
How long does it take to set up: 
5 days
How much does it cost: 
BYN48-68
Is it easy? : 
Starting a Business Rank: 30/190
How to File Taxes in: 

Taxes can be filed on paper or via a downloadable tax filing software.

It is recommended that you consult a Russian translator and/or tax specialist as all forms, instructions and programs are in Russian.

By Electronic Declaration

Step 1: Register

Register for a username and password here.

Step 2: Obtain a Certificate

Taxpayers who wish to file taxes via electronic declaration software require a certificate. A certificate can be obtained from a registration centre.

Step 3: Install ‘КРИПТОГРАФИЧЕСКОЕ ПО’

This can be downloaded here.

Step 4: Install the Electronic Declaration Software

This can be downloaded here.

Tax payments are due on 15 May in the year following the income tax year (calendar year).

Notes: 

Flat Employment Income Rates: All personal income (employment, property, interest) is taxed at a flat rate of 13%. Employment income for individuals employed by an entity registered with the High Technologies Park is taxed at 9%.

Monthly Tax Deductions: Individuals are entitled to the following monthly tax deductions.

  • BYN93 per month for individuals whose income does not exceed BYN563 per month
  • BYN27 per child/dependant per month
  • BYN25 per child/dependant in the case of having 2 or more children
  • BYN131 for socially protected taxpayers i.e. disabled individuals, veterans, natural disaster victims
Does the 183 day rule apply in: 

Yes

When do you become a tax resident in: 

You become a tax resident in Belarus when:

  • You stay in Belarus for more than 183 days per calendar year.
Am I taxed on my global income in: 

Residents are taxed on their global income. Non-residents are taxed on their Belarus-source income only.

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