Belarus
5.9/10
69th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Oman, ahead by 2.6 FiScore points.
| Tax | Belarus | Oman | 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% | 5% | +15.0 points |
Belarus
| Tax base up to 25 million BYN | 20% |
| Tax base over 25 million BYN since 2024 | 25% |
Oman
| General regime | 15% |
| Small businesses subject to capital and staff conditions | 3% |