Quick overview
| Standard Rate | Reduced Rate | Other Rates |
| 20% | 10% | 25% and 0% |
The local name for VAT in Belarus is Nalog na dobavlennuyu stoimost (NDS)
Recent developments
Recently there was some news about VAT rate changes for repairs of vehicles, foodstuffs, medicies, medical devices, etc. Further, last year, Belarus clarified under which conditions the 10% reduced VAT rate could be applied on agricultural imports from an EEU country. For more information about (recent) rate change developments in Belarus, please click here.
Standard rate: 20%
This rate applies for all transactions that take place in Belarus, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Zero rate (0%)
Belarus applies various exemptions with a refund of tax paid at preceding stages (zero rates), such as:
- Export of goods
- Works and services related to supply of exported goods
- Transportation and any directly linked ancillary services related to the export or import of goods
- Bunker fuel for international flights and/or international carriages by air
- Repairs of aircraft and their engines, units of railway technics
Reduced rate: 10%
The 10% preferential rate applies to (for example):
- Sales of crops (except flowers and ornamental plants), as well as import of such products
- Import and/or local supplies of certain food products and goods for children
- Import and/or local supplies of medicines and medical products
- Sales of fish and hive products produced in Belarus
Increased rate: 25%
All telecommunication services are subject to VAT at the rate of 25%. This includes phone services, data transmission and telematics, and TV broadcasting.
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on 18 April 2021.
