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29 Dec 2025

Lukashenko approves changes to tax legislation

Lukashenko approves changes to tax legislation
An archive photo

MINSK, 29 December (BelTA) - Belarusian President Aleksandr Lukashenko has signed the law “On Amending Laws Regarding Tax Relations”, BelTA learned from the press service of the Belarusian leader.

The adjustments to the Tax Code for 2026 do not entail radical changes and are driven by the need for a targeted fine-tuning of the system, aimed at enhancing tax fairness. For the vast majority of citizens and organizations, the actual tax burden remains unchanged.

For individuals, the progressive scale for personal income tax is being expanded: the base rate of 13% is maintained for over 98% of employed persons, while the increased rates of 25% (effective from 2025) and 30% apply only to ultra-high incomes. The threshold for applying the 25% rate has been raised from Br220,000 to Br350,000 per year. A separate scale for dividends remains in place - 13% and 25%.

Increasing coefficients for property tax on large houses and apartments are being introduced, and the tax on powerful premium-class motorcycles is being raised.

For organizations, certain ineffective tax benefits are being abolished, rates in the gambling industry are being equalized, and rates for specific categories of payers are being adjusted. Value-added tax (VAT) is being reduced on a number of socially significant goods.

Excise duties and a number of other taxes are being indexed, primarily to the level of inflation.

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