Belarus
5.9/10
82nd of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Kuwait, ahead by 2.9 FiScore points.
| Tax | Belarus | Kuwait | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 20% | 15% | +5.0 points |
| Personal income tax top bracket | 13% to 17% | 0% | +17.0 points |
| VAT standard rate | 20% | 0% | +20.0 points |
Belarus
| Tax base up to 25 million BYN | 20% |
| Tax base over 25 million BYN since 2024 | 25% |
Kuwait
| Foreign-owned companies on foreign profit share | 15% |
| Gulf companies 1% zakat and specific contributions | 0% |
| Multinational groups revenue over €750 M, from 2025 | 15% |