Belarus

Paying Taxes in

Belarus

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 1 online filing 100 34.0% gross salaries 38.4
Corporate income tax 1 online filing 398 24.0% taxable profits 20.2
Area Development Tax 0 paid jointly 3.0% taxable profits less corporate income tax 1.9
Immovable Property tax 1 online filing 1.0% residual value of immovable property 1
Obligatory insurance for work accidents 12 0.6% gross salaries 0.7
Ecological tax 1 online filing varies mining, fuel consumption, etc. 0.3
Land tax 1 online filing 0.36% per cadastral value of a particular land plot cadastral value of land plot estimated by authorities 0.3
Value added tax (VAT) 1 online filing 156 20.0% value added not included
Totals: 18 654 62.8
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