Azores
5.3/10
106th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Belarus, ahead by 0.6 FiScore point.
| Tax | Azores | Belarus | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 14% | 20% | −6.0 points |
| Personal income tax top bracket | 0% to 36.2% | 13% to 17% | +19.2 points |
| VAT standard rate | 18% | 20% | −2.0 points |
Azores
| General regional regime | 14% |
| SMEs: first 50,000 euros of profit | 11.9% |
Belarus
| Tax base up to 25 million BYN | 20% |
| Tax base over 25 million BYN since 2024 | 25% |