The Belarus Ministry of Taxes and Duties has published guidance on various tax changes for 2023. Some of the main corporate income tax changes include the following:
- The standard corporate income tax rate is increased from 18% to 20%, along with the repeal of the additional local tax of up to 2%;
- With effect from 1 January 2023 to 1 January 2025 a 30% corporate income tax rate applies for cellular mobile telecommunications operators and commercial microfinance organizations in r…