Paying Taxes in Belarus

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Belarus, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contribution	Payments (number)	Time (hours)	Statutory tax rate	Tax base	Total tax rate (% profit)	Notes on TTR
Social security contributions	12	139	35.0%	gross salaries	39.5
Turnover tax	12	-	2.0%	turnover	35.4
Corporate income tax	12	714	24.0%	taxable profits	20.1
Property tax	7	-	1.0%	residual value of fixed assets	2.1
Transport duty	12	-	3.0%	taxable profits-corporate income tax	1.9
Ecological tax	12	-	varies	mining, fuel consumption, etc.	0.3
Land tax	4	-	BYR 15,031,000 per 10,000 square meters	land area in square meters	0.2
Obligatory insurance for work accidents	12	-	0.1%	gross salaries	0.1
Value added tax (VAT)	12	481	18.0%	value added		not included
Sales tax	12	-	5.0%	sales (including VAT)		withheld tax
Totals:	107	901			99.7

Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

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Paying Taxes in Belarus

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