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8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty Nil There is no capital duty in Belarus.
Payroll Tax Nil There is no payroll tax separately due by companies on their total payroll expenditure. Employers are required to withhold income tax and social security premiums on behalf of their employees.
Social Security Employer Contribution 34% Contributions made by employers are based on the employee's salary/wages and include a 28% pension insurance component and a 6% social insurance component. In addition, a contribution for mandatory workplace accidents and disease insurance must be made at a standard rate of 0.6% but may be increased based on job type. Effective 1 October 2022, employers may be required to contribute to the pension insurance fund where the employee joins the additional pension contribution program, subject to a cap of 3%. However, in case the employer contributes to this additional fund, then the mandatory pension contribution (28%) will be reduced accordingly, i.e., the total contribution burden of employers will not be increased.
Social Security Employee Contribution 1% Employees are required to contribute 1% of their salary/wages towards social insurance that is withheld by the employer. Effective 1 October 2022, employees can opt to contribute an additional 10% of their earnings towards the pension insurance funds. The employees opting for the program are required to join at least 3 years prior to their retirement age.
Property Tax 1% (0.025% up to 3%) The real estate tax is levied at the annual rate of 1% on the residual value of buildings, installations, and constructions owned by legal entities. Buildings, structures or parts thereof completed after 1 January 2019 are exempt from real estate tax in the first year from their commissioning date, and are charged to lower rates of 0.2% during the second year, 0.4% during the third year, 0.6% during the fourth year and 0.8% during the fifth year, from their commissioning date. A land tax also applies with the rate and base depending on the location and purpose. For agricultural land, the rate is in the range of BYR 0.05 up to BYR 14.35 per hectare. For other lands, the rate is in the range of 0.025% up to 3% on the cadastral value of the land. The local administrative bodies can increase (decrease) the rates of the real estate as well as land tax up to 2 times. Both real estate tax and land tax are generally deductible for corporate income tax purposes.
Transfer Tax Nil There is no transfer tax in Belarus.
Stamp Duty Nil There is no stamp duty in Belarus.
Excise Taxes Varies Excise taxes in Belarus apply for various products, such as fuel, tobacco products, and alcohol.
Customs Duty Varies Customs duties are levied on the import of most goods into Belarus at rates ranging from 5% up to 30%. An exemption applies for most goods traded with Russia, Kazakhstan, Kyrgyzstan, and Armenia (Eurasian Economic Union).
Environment Tax BYN 0.35 per ton (per 100 kilometers) Effective, 1 January 2020, an environmental tax is introduced on the transport of oil and oil products through pipelines located in Belarus. The tax is levied at a rate of BYN 0.35 per ton of oil or oil products per 100 kilometers of pipeline transport and is non-deductible for corporate tax purposes.
Other - State dues, Offshore charge, Ecological tax, Tax on natural resources, Local tax
Advertising Placement Fee 10%/20% Effective 1 May 2022, a new fee on advertising placement is imposed on the cost of the services actually rendered (excluding VAT) at the rate of 10% for outdoor advertising including advertising on transport vehicles, and at the rate of 20% for other types of advertising. The fee is deductible for tax purposes.