Tax reform in Belarus 2026

The President of Belarus signed the law "On Amendments to Laws on Tax Relations", which introduces amendments to the Tax Code for 2026. The legal acts do not imply fundamental changes; the main focus is on precise adjustments to the system aimed at increasing tax fairness.

For most individuals and organizations, the tax burden will remain unchanged. However, the progressive income tax scale is being expanded: the base rate of 13% remains for more than 98% of workers, while higher rates of 25% (from 2025) and 30% apply only to very high incomes. The threshold for the 25% rate has been increased from 220,000 to 350,000 per year. Two tax rates—13% and 25%—are retained for dividends.

Introducing increasing coefficients for property tax on large houses and apartments, as well as raising taxes on high-powered premium motorcycles. For organizations, certain ineffective tax benefits are canceled, tax rates in the gambling industry are equalized, and taxes for specific categories of taxpayers are adjusted. VAT is reduced for a number of socially significant goods.

Excise rates and several other taxes are indexed primarily according to the inflation rate.

Context

Since 2024, the government of Belarus has been implementing regular adjustments to tax policy, starting with changes to interest rates and currency thresholds.