Belarus
5.9/10
69th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Belarus, ahead by 2.2 FiScore points.
| Tax | Belarus | Portugal | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 20% | 19% | +1.0 points |
| Personal income tax top bracket | 13% to 17% | 14.5% to 48% | −31.0 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% |
Portugal
| General regime 18% in 2027, 17% in 2028 | 19% |
| SMEs: first €50,000 of profit | 15% |