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Belarus

Taxes, residence and daily life for people moving to Belarus: for a wealthy family, an expat employee and a remote worker. Researched .

Open Belarus in the interactive guide

At a glance

For an EU-citizen family of five living off a €30M portfolio, the guide's default reader. The interactive guide recomputes everything for other passports and situations.

Ruled out
Weak rule of law; Comprehensive international sanctions
Tax on a €30M portfolio
€122,100 a year
Wealth tax
none
Children inherit
tax-free
EU member
no
Currency
BYN
Capital
Minsk

Tax on investments, inheritance and wealth

Belarus is under extensive EU, US and UK sanctions, which in practice rule it out for a family holding a global portfolio. From 2026 (Law No. 127-Z of 30 December 2025) employment-type income is taxed at 13% up to BYN 350,000, 25% to BYN 600,000 and 30% above, and Belarusian dividends at 13% up to BYN 350,000 and 25% above. Capital gains (securities, company shares, real estate) and foreign dividends stay at the basic 13%, with no holding-period exemption for securities. No net wealth tax and no inheritance or gift tax; inheritances and gifts from close relatives are exempt from income tax. Tax rules read from the Tax Code; no professional cross-check available.

Inheritance law and trusts

Minor or disabled children, a disabled spouse and disabled parents are guaranteed two thirds of their intestate share. Belarus has no trust law and is not party to the Hague Trusts Convention. Choice of foreign law is not confirmed.

Daily life, scored out of 100

From public indicators (World Bank, UNDP, Transparency International and others); higher is better.

MeasureScore
Safety and personal security59
Political and institutional stability36
Corruption and government integrity34
Legal system and property rights22
Healthcare quality and access63
Education quality63
Human development and quality of life65
Infrastructure and connectivity69
Business opportunities and economy47
Cultural fit and lifestyle44

Research notes

Belarus — family-office tax dossier

Last reviewed: 2026-10-15 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser

Summary

Belarus is under extensive EU, US and UK sanctions, which in practice rule it out for a family holding a global portfolio. From 2026 (Law No. 127-Z of 30 December 2025) employment-type income is taxed at 13% up to BYN 350,000, 25% to BYN 600,000 and 30% above, and Belarusian dividends at 13% up to BYN 350,000 and 25% above. Capital gains (securities, company shares, real estate) and foreign dividends stay at the basic 13%, with no holding-period exemption for securities. No net wealth tax and no inheritance or gift tax; inheritances and gifts from close relatives are exempt from income tax. Tax rules read from the Tax Code; no professional cross-check available.

Residence and eligibility

Not verified (generally reported as 183 days in a calendar year).

Standard regime eligibility: Residence test (183 days in a calendar year, as generally reported) not verified. Foreigners need a residence permit.

Capital gains

Gains on securities (Belarusian or foreign), shares in companies and real estate are taxed at the basic 13% personal income tax rate (Tax Code Art. 214(1.1)), on proceeds minus documented costs (Art. 202 for securities; property deduction Art. 211). The 25%/30% rates introduced for 2026 apply only to a listed basket of Belarus-source employment-type income and to Belarusian dividends (Art. 199(82)–(83)), not to capital gains. There is no holding-period exemption for securities or company shares. Residents may sell one dwelling, one plot, one garage etc. of each type tax-free once every five years (Art. 208(44)).

JSON values: headline rate 13% (0.13); listed securities domestic 13% (0.13), foreign 13% (0.13); private business sale 13% (0.13); local real estate 13% (0.13); foreign real estate 13% (0.13).

Dividends

Dividends are taxed at 13%; Belarusian dividends above BYN 350,000 a year are taxed at 25% on the excess from 2026 (Tax Code Art. 214(1.2), base defined in Art. 199(83) as Belarus-source dividends). Foreign dividends stay at the basic 13% rate. 0% applies to Belarusian dividends where the company distributed no profit for the five preceding years (Art. 214(6)).

JSON values: headline 25% (0.25); domestic 25% (0.25); foreign gross 13% (0.13); foreign tax relief: credit.

Inheritance and gifts to children

There is no inheritance or gift tax in the Belarusian Tax Code. Inheritances received from individuals are exempt from personal income tax (Art. 208(21)), except royalties paid to heirs of authors. Gifts from close relatives (including parent to child) are exempt (Art. 208(22¹)); a 10% charge on such gifts above 100 base units applies only to recipients registered as able-bodied persons not employed in the economy, which does not concern a family office. Gifts from non-relatives are taxable income at 13% above small allowances.

JSON values: basis none, bracket mode marginal, children fully_exempt, exemption BYN 0, marginal brackets above the exemption: none; other transfer costs 0% (0); gifts same as inheritance: True; tax-free after years: None.

Wealth tax

Belarus has no net wealth tax: the Tax Code's Special Part contains no such tax (its taxes on property are the real estate tax, land tax and transport tax). From 2026 the real estate tax uses multipliers for large homes (houses over 200/300 m² x2/x3; apartments over 150/250 m² x2/x3).

JSON type: none.

Special regimes

None modelled; see the summary and open questions for regimes considered and rejected.

Company taxation (kept separate from personal tax)

Headline CIT rate in JSON: not known (null).

Corporate rate not verified in this pass; dividends to foreign companies from 'unfriendly' states face 25% WHT (2024–2026).

Cost of living notes

City: Minsk.

Open questions

US citizens: US sanctions and banking restrictions apply; US persons face significant compliance limits.

Sources

Change log

Residence and succession sources

Tax sources are cited in the research notes above.