We are delighted to present the new edition of “Doing Business in Belarus”. Today, Belarus is a land of opportunity, offering an environment designed to foster entrepreneurship, attract investment and bring large-scale projects to life. The Belarusian economy strikes a careful balance between stability and openness, supported by a constantly evolving legal framework to serve businesses of all sizes – from small enterprises to large corporations. The year 2026 marks a special milestone: it has been officially declared the “Year of the Belarusian Woman” – a symbol of strength, creativity and tradition.
This initiative recognizes the vital role women play in the development of our society and economy, honoring their contribution to preserving traditional crafts and launching new business ventures. The role of women in Belarus extends beyond preserving cultural heritage. Today, they are actively shaping new frontiers of entrepreneurship, driving job creation and strengthening our social fabric. We firmly believe that supporting women’s leadership and entrepreneurship will be a powerful catalyst for the sustainable development of Belarus.
B1 has been operating in Belarus for over a quarter of a century, helping businesses find practical solutions, build trust and drive enterprise forward. B1’s Minsk office is the largest consulting practice in Belarus, with the most extensive team of specialists and the widest spectrum of professional service offerings. We navigate our clients through every critical aspect of business – taxation, legal consulting, accounting, financial reporting and corporate governance. Our expertise and knowledge empower businesses to adapt confidently to new challenges and seize emerging opportunities.
This publication is designed to serve as a reliable reference for investors and entrepreneurs, while our team of experts stands ready to support your business on the path to success. Together, we are building the business of the future – strong, sustainable and inspired by the strength of Belarusian women.
CONTENTS
The guide presents information as at 1 January 2026.
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General information
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Preferential regimes for doing business
- The Great Stone China-Belarus Industrial Park
- The Hi-Tech Park
- Free economic zones
- Businesses in medium and small-sized cities and rural areas
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Companies:
- Legal forms
- Licensing
- Mergers and acquisitions
- Corporate agreements
- Temporary external administration
- Financial reporting and auditing
- Tax overview
- Corporate income tax
- Transfer pricing
- Withholding tax
- Value added tax
- Real estate tax
- Other taxes
- Special taxation regimes
- Customs regulation
- Currency control
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Individuals:
- Employment
- Migration legislation
- Personal income tax
- Payroll taxes
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Dispute resolution:
- State courts
- Notaries
- Arbitration
- Foreign courts
- Mediation
- Enforcement
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Appendix:
- Withholding tax rates under double tax treaties
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How B1 can help?