Belarus or Estonia: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Belarus, ahead by 0.5 FiScore point.

Tax Belarus Estonia Gap
Corporate income tax headline rate 20% 22% −2.0 points
Personal income tax top bracket 13% to 17% 22% −5.0 points
VAT standard rate 20% 20% Same rate

Detailed schedules

Corporate income tax

Belarus

Tax base up to 25 million BYN 20%
Tax base over 25 million BYN since 2024 25%

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%
See the Belarus page See the Estonia page