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Belarus - Tunisia — Orbitax Withholding Tax Rates

Capital Gains

  • Best Rates12%
  • Domestic Rates 12%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 12% on capital gains realized by non-residents from the sale of shares in Belarusian companies. Effective 1 January 2021 until 31 December 2024, a reduced tax rate of 6% applies for 3 years starting from the first calendar year in which the gains are derived, for capital gains derived from the alienation of equity interests in the charter capital of Belarusian investment funds and bonds of such funds.

Dividend

  • Best Rates15%
  • Domestic Rates 15%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 15% (increased from 12% effective 1 January 2023) from gross dividends distributed to non-residents. A 5% withholding tax applies if the payer is a Belarusian resident in the High Technology Park.

Interest

  • Best Rates10%
  • Domestic Rates 10%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 10% from gross interest paid to non-residents. A 5% withholding tax applies if the payer is a Belarusian resident in the High Technology Park. Effective 1 January 2021 until 31 December 2024, a reduced rate of 6% applies for 3 years starting from the first calendar year in which the income was received, for income from debt obligations derived from investment funds in Belarus.

Royalty - Copyright

  • Best Rates15%
  • Domestic Rates 15%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 15% from gross royalties paid to non-residents. A 5% withholding tax applies if the payer is a Belarusian resident in the High Technology Park.

Royalty - Patent

  • Best Rates15%
  • Domestic Rates 15%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 15% from gross royalties paid to non-residents. A 5% withholding tax applies if the payer is a Belarusian resident in the High Technology Park.

Royalty - Trademark

  • Best Rates15%
  • Domestic Rates 15%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 15% from gross royalties paid to non-residents. A 5% withholding tax applies if the payer is a Belarusian resident in the High Technology Park.

Sales

  • Best Rates0%
  • Domestic Rates 0%
  • Treaty Rates-
  • EU Rates-

Domestic

The rate shown is based on physical sales which typically do not attract a withholding tax. Note, however, that more and more countries apply various types of taxes to "digital transactions" and similar. Belarus specifically provides for a withholding of digital services tax at the rate of 15% and VAT at the standard rate of 20% on supplies provided through a digital marketplace in Belarus. For details of such taxes in Belarus, see Sec. 8.2.2. and Sec. 11.2. in Belarus Analysis chapter.

Service - Management

  • Best Rates15%
  • Domestic Rates 15%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 15% on payments made by a Belarus resident for management services performed outside of Belarus by a non-resident without a Belarus permanent establishment.

Service - Technical

  • Best Rates15%
  • Domestic Rates 15%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 15% on payments made by a Belarus resident for technical services performed outside of Belarus by a non-resident without a Belarus permanent establishment.