Legislative news: Amendments to the Tax Code of the Republic of Belarus for 2026
President of the Republic of Belarus Alexander Grigoryevich Lukashenko has signed the Law On Amendments to laws on tax relations”.
Amendments to the Tax Code of the Republic of Belarus for 2026
The amendments to the Tax Code, scheduled to be introduced in 2026, do not involve large-scale reforms. The updates are targeted and aimed at improving the fairness and balance of taxation. At the same time, for the majority of citizens and organizations, the tax burden in real terms remains unchanged.
Income tax: expanding the progressive scale
Since 2026, the progressive income tax system continues to develop:
- The base rate of 13% remains for more than 98% of working citizens.
- The increased rates of 25% and 30% apply only to ultra-high incomes.
- The threshold for applying the 25% rate increases from Br220 thousand to Br350 thousand per year.
- A separate scale is maintained for dividends — 13% and 25%.
Updates in property and transport taxation
New coefficients are being introduced to enhance differentiation by property objects:
- Increasing coefficients for the property tax will be applied to large houses and apartments.
- The tax rate for high-performance premium motorcycles is increasing.
Tax changes for organizations
Business adjustments are aimed at optimizing and improving the efficiency of the tax system:
- Individual benefits deemed ineffective are cancelled.
- There is an equalization of rates in the gambling industry.
- The rates for individual groups of payers are being clarified.
- A reduction in the VAT rate is planned for a number of socially significant goods.
Indexation of excise taxes and a number of other taxes
The rates of excise taxes and some other taxes are indexed mainly to the level of inflation, which allows maintaining the stability of the fiscal burden without significant changes for taxpayers. Information source: National Legal Internet Portal of the Republic of Belarus
