Belarus
5.9/10
69th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Belarus, ahead by 1.1 FiScore point.
| Tax | Belarus | Poland | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 20% | 19% | +1.0 points |
| Personal income tax top bracket | 13% to 17% | 12% to 32% | −15.0 points |
| VAT standard rate | 20% | 23% | −3.0 points |
Belarus
| Tax base up to 25 million BYN | 20% |
| Tax base over 25 million BYN since 2024 | 25% |
Poland
| General regime | 19% |
| Small taxpayers and new companies revenue under 2 M€ | 9% |