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BY Tax 2023

Belarus Tax Tables 2023 - Tax Rates and Thresholds in Belarus

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This page contains the tax table information used for the calculation of tax and payroll deductions in Belarus in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ BY, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Belarus or would like to add to or suggest amendments to the information herein then please contact us.

Belarus Personal Income Tax Tables in 2023

The Income tax rates and personal allowances in Belarus are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Belarus Tax Calculator 2023.

Belarus Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
13%Flat rate on all taxable income
Belarus Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
13%Flat rate on all taxable income

Belarus Social Security Rates in 2023

In Belarus, both employees and employers are obligated to contribute to the social security system. These contributions support a range of benefits, ensuring a safety net for individuals during different stages and situations in life. Below is an overview of the types of social security contributions in Belarus and what each element funds, without specifying the contribution rates.

Belarus Social Security in 2023: Rates for Employers and Employees
Social security categoryEmployeeEmployerTotal
Health Insurance0%28%28%
Pension Insurance0%6%6%
Social Insurance1%0%1%
Belarus Social Security in 2023: Earnings Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Min.Max.Min.Max.
Health Insurancen/an/an/an/a
Pension Insurancen/an/an/an/a
Social Insurancen/an/an/an/a

Types of Social Security Contributions in Belarus

1. Pension Fund Contributions

Pension Fund Contributions are made to finance retirement pensions for individuals. This ensures that individuals receive financial support upon reaching retirement age, helping them maintain a stable standard of living after their active working years.

2. Social Insurance Contributions

These contributions fund a range of social insurance benefits. Key components include:

  1. Temporary Disability Benefits: This provides financial support to individuals who are temporarily unable to work due to illness or injury.
  2. Maternity and Family Benefits: This supports individuals during maternity leave and provides financial assistance for family care, particularly in supporting child-rearing responsibilities.
  3. Unemployment Benefits: These contributions help finance the unemployment benefits, offering financial assistance to individuals who are actively seeking employment but are currently unemployed.

3. Health Insurance Contributions

Health Insurance Contributions are critical in funding the public healthcare system. These contributions ensure access to medical services, covering a wide range of healthcare needs, from routine check-ups to more complex medical treatments.

4. Social Care Contributions

This component of social security is geared towards providing care for the elderly, disabled, and other vulnerable groups. Social care contributions help fund services and facilities essential for the well-being and support of these groups.

5. Occupational Accident and Disease Insurance Contributions

These contributions are specifically targeted at providing coverage for employees who suffer from occupational accidents or diseases. This includes compensation for work-related injuries and illnesses, ensuring protection for employees in hazardous work environments.

Employer and Employee Responsibilities

Both employers and employees share the responsibility of contributing to the social security system. Employers are generally responsible for withholding and paying the employee's share of contributions along with their own. This collaborative effort between employers and employees ensures the viability and sustainability of the social security system in Belarus.

Employers and employees must adhere to the stipulated contribution percentages as mandated by Belarusian law. Regular compliance with these contributions is crucial for the proper functioning of the social security system and for ensuring that individuals have access to the necessary benefits when required.

Belarus VAT Rates in 2023

VAT rates for Belarus are reviewed annually, you can use the VAT Calculator to calculate VAT due in Belarus or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Belarus VAT Rates
VAT RateVAT Description
20%Standard Rate

Historic Tax Tables supported for Belarus

The following tax tables are supported by iCalculator™ BY as part of the suite of free tax tools we provide for Belarus.