Belarus or France: which taxes less?

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

Lighter: Belarus, ahead by 2.2 FiScore points.

Tax Belarus France Gap
Corporate income tax headline rate 20% 25% −5.0 points
Personal income tax top bracket 13% to 17% 0% to 45% −28.0 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%

France

General regime 25%
SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals 15%
See the Belarus page See the France page