#

Ease of Doing Business in

Belarus

Belarus Download Profile (1764.2KB, pdf)
Region Europe & Central Asia
Income Category Upper middle income
Population 9,513,000
GNI Per Capita (US$) 6,460
City covered Minsk

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 37 50 up
13
74.13 70.89 down
3.24
Starting a Business 31 30 down
1
92.91 92.87 up
0.04
Dealing with Construction Permits 28 25 down
3
78.32 78.31 up
0.01
Getting Electricity 24 74 up
50
86.01 72.20 up
13.81
Registering Property 5 7 up
2
92.19 90.53 up
1.66
Getting Credit 101 109 up
8
45.00 40.00 up
5.00
Protecting Minority Investors 42 62 up
20
63.33 58.33 up
5.00
Paying Taxes 99 95 down
4
70.40 70.70 down
0.30
Trading across Borders 30 30
-
93.71 93.71
-
Enforcing Contracts 27 28 up
1
70.36 70.36
-
Resolving Insolvency 69 95 up
26
49.08 41.86 up
7.22

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

99

DB 2016 Rank:

95

Change in Rank:

down4

DB 2017 DTF (% points):

70.40

DB 2016 DTF (% points):

70.70

Change in DTF (% points):

down0.30

Indicator Belarus Europe & Central Asia OECD high income
Payments (number per year) info_outline 7 17.6 10.9
Time (hours per year) info_outline 176 221.5 163.4
Total tax rate (% of profit) info_outline 54.8 33.8 40.9
Postfiling index (0-100) info_outline 50 71.2 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Social security contributions 1 online 59 34% gross salaries 38.35
Corporate Income Tax 1 online 78 18% taxable profit 12.94
Immovable Property Tax 1 online 1% residual value of immovable property 2.25
Obligatory insurance for work accidents 1 online 0.6% gross salaries 0.68
Land tax 1 online varies cadastral value of land plot estimated by authorities 0.52
Ecological tax 1 online varies 1 ton of waste 0.03
Value Added Tax (VAT) 1 online 39 20% value added 0.00 not included
Employee paid - Social security contributions 0 jointly 1% gross salaries 0.00 withheld
Totals: 7 176 54.8
  • Answer
    Profit tax (% of profit) 12.9
    Labor tax and contributions (% of profit) 39.0
    Other taxes (% of profit) 1.1
    Answer Score
    Postfiling index (0-100) 50.0
    VAT refunds 0.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission quarterly
    Does a VAT/GST refund process exist per the case study? No
    Restrictions on VAT refund process Restricted to international traders and others
    Likelihood of VAT audit N/A
    Time to comply with VAT refund (hours) N/A 0.0
    Time to obtain a VAT refund (weeks) N/A 0.0
    Corporate income tax audits 100.0
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Unlikely
    Time to comply with a corporate income tax audit (hours) 1.5 100.0
    Time to complete a corporate income tax audit (weeks) 0.0 100.0
    Administrative appeal process
    First level administrative appeal authority Upper-level body in the Tax Authority
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines online/in printed publication/in person at tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 30 days

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.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.