Belarus or Liechtenstein: which taxes less?

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

Lighter: Liechtenstein, ahead by 1.1 FiScore point.

Tax Belarus Liechtenstein Gap
Corporate income tax headline rate 20% 12.5% +7.5 points
Personal income tax top bracket 13% to 17% 2.5% to 22.4% −5.4 points
VAT standard rate 20% 7.7% +12.3 points

Detailed schedules

Corporate income tax

Belarus

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

Liechtenstein

General regime minimum annual tax of CHF 1,800 12.5%
Multinational groups revenue over €750 M, from 2024 15%
See the Belarus page See the Liechtenstein page