Moving to Belarus: A Complete Tax Guide for US Expats

Belarus, at the crossroads of Eastern and Northern Europe, blends centuries of history with a traditional lifestyle. From the grand avenues of Minsk to the country’s lakes and pine forests, Belarus offers affordability and a slower pace of life. Many Americans are drawn by family connections, low living costs, and opportunities in education or regional business ventures.

For US citizens moving to Belarus, the journey comes with more than lifestyle adjustments; it also means staying on top of two tax systems. Even abroad, the IRS requires annual tax filings, and in Belarus, where residency rules and local taxes apply, double taxation is a key concern.

Fortunately, with the right tax strategies, you can significantly reduce or even eliminate your US tax liability. In this guide, we cover everything you need to know as a US expat moving to Belarus, from filing taxes to visas and essentials like healthcare.

Belarus Taxes

If you’re a US expat living in Belarus, your requirement to file a Belarusian tax return depends on your residency status and income type. Tax residents pay tax on their worldwide income, while non-residents pay tax only on income earned in Belarus. The country applies a flat personal income tax rate of 13%, with business income of individual entrepreneurs (IEs) taxed at 16%. Employers typically withhold tax at source, but residents with foreign or non-withheld income must file an annual return by March 31st of the following year.

Tax Residency in Belarus

Like many countries, Belarus determines tax residency primarily based on time spent in the country. If you spend 183 days or more in Belarus during a calendar year, you qualify as a Belarusian tax resident. You also qualify if Belarus serves as your permanent place of abode or the center of your vital interests, for example, if your family or main economic activities are based there.

Belarus taxes residents on their worldwide income and non-residents only on income earned from Belarusian sources.

Filing requirements differ depending on income type:

• Residents: Those with foreign or non-withheld income must file an annual tax return by March 31st of the following year.
• Non-residents: They typically do not file a return because payers usually withhold tax on their Belarus-sourced income at the source.

Taxpayers must pay their taxes by June 1 of the following year, and the government does not grant any extensions for filing or payment.

Belarus Deadlines (for 2025 income, filed in 2026)

In Belarus, each taxpayer files their own return, as the government does not allow joint filings. Taxpayers typically submit returns in person or electronically through the Ministry for Taxes and Duties’ online system at nalog.gov.by

Filing and payment deadlines are strict, with no extensions granted. Deadlines for individual taxpayers are shown below:

Return Type	Deadline
Residents with foreign or non-withheld income	March 31st, 2026
Non-residents with Belarus-sourced income (if required to file)	March 31st, 2026
Final tax payment due	June 1st, 2026

Note: Taxpayers do not need to file a personal return if their entire income is subject to withholding at the source, for example, salaries paid by Belarusian employers.

Personal Income Tax Rates

Belarus applies a flat personal income tax system rather than progressive brackets. Belarus applies the same tax rate to both residents and non-residents, but residency determines whether it taxes worldwide income or only income earned from Belarusian sources.

Income Type	Tax Rate
Most employment and personal income (residents and non-residents)	13%
Business income of individual entrepreneurs (IEs) and unexplained income (e.g., when expenses exceed declared income)	16%

The 16 % rate applies to income earned by registered individual entrepreneurs (IEs) and to unexplained income under Belarusian tax law, for example, when a taxpayer’s spending exceeds their declared income or when the source of funds cannot be verified.

Self-Employment Tax in Belarus

Under the Professional Income Tax regime introduced in 2023, Belarus distinguishes between registered individual entrepreneurs (IEs) and self-employed individuals.

Individual entrepreneurs (IEs) pay a flat 16% tax on business income, and tax authorities apply different rates to self-employed individuals who do not register formally as entrepreneurs.

• 10% on income received from individuals or foreign clients, and on income from Belarusian companies or entrepreneurs up to BYN 60,000 per year.
• 20% on income from Belarusian companies or entrepreneurs once annual income from those sources exceeds BYN 60,000.

Pensioners benefit from reduced rates of 4% and 8%, respectively.

Corporate Tax

Belarus imposes a corporate income tax (CIT) rate of 20% on company profits. Belarus taxes resident companies on their worldwide income and non-resident companies only on income earned from Belarusian sources.

As of January 1, 2024, a higher 25% rate applies to taxable income exceeding BYN 25 million in a reporting period.

Certain sectors benefit from preferential regimes. Companies operating in High-Technology Park, Free Economic Zones (FEZs), or the Great Stone Industrial Park may qualify for reduced rates or full exemptions as part of Belarus’s investment incentive programs.

Social Security Tax

In Belarus, both employers and employees contribute to the State Social Security Fund, which finances pensions, disability, and other social insurance benefits. Foreign citizens working in Belarus are subject to the same contribution rates and procedures as Belarusian nationals.

The standard employer rate is 28% of total payroll, while employees contribute 1% of their gross salary. Employers engaged in agricultural production benefit from a reduced rate of 24%.

Self-employed individuals and private professionals who pay Social Security independently contribute at a higher rate of 29%. In addition, a 6% social insurance rate applies to all employers and individuals who pay contributions on their own, covering pregnancy, temporary disability, and death benefits.

The National Statistical Committee sets the cap at five times the national average salary, and tax authorities calculate contributions on total earnings, including benefits, up to that limit.

Capital Gains Tax

Belarus does not have a separate capital gains tax for individuals. Instead, tax authorities generally treat capital gains as ordinary income and tax them at the standard personal income tax rates.

If you sell movable property such as vehicles or household assets, you generally don’t pay tax on the gain, as long as the sale isn’t part of a business activity and you’ve owned the item for more than one year. However, if you sell real estate or securities, you may have to pay a 13% personal income tax on the profit, depending on how long you held the asset and where the income came from.

For example, the gain is taxable if you sell real estate that you have owned for less than five years. Property held for more than five years is typically exempt from taxation if used for personal purposes and not business.

Dividends and Interest Tax

In Belarus, tax authorities tax dividends and interest income received by individuals at the standard personal income tax rate of 13%.

For foreign investors, the withholding tax on dividends is 25%, and the standard withholding tax on interest is 10%.

Value-Added Tax (VAT)

Belarus applies a standard VAT rate of 20% on most goods and services.

A reduced 10% rate applies to essential goods, including certain food products, children’s items, and medical supplies.

Tax authorities apply a zero VAT rate (0%) to some transactions, so businesses do not charge VAT to buyers but can still reclaim VAT paid on related expenses.

• Exports of goods outside Belarus
• Certain international transport and logistics services
• Import of electric cars for personal use under exemption rules

Other activities are exempt from VAT, such as financial services, education, healthcare, and insurance.

The VAT system in Belarus is structured to support exports and key domestic sectors while maintaining balanced tax revenues.

Wealth Tax

Unlike some European countries that levy a wealth tax, Belarus does not impose one.

Inheritance and Gift Tax

Belarus does not impose inheritance or gift taxes. However, certain gifts or transfers may be subject to personal income tax if they exceed exemption thresholds or come from non-family members.

Property Taxes in Belarus

Belarus levies annual property taxes on buildings, structures, and land.

The standard rate is 1% of the property’s cadastral value, applying to most types of buildings and installations, including car parks.

For newly completed construction projects, gradual rates apply — from 0.2% in the second year after completion, increasing to 0.8% by the fifth year.

Agricultural land is taxed separately, with fixed rates ranging from 0.05 BYN to 15.31 BYN per hectare, depending on the land’s category and location.

Deductions and Allowances in Belarus

Belarus allows a few standard deductions that reduce taxable income before applying the flat 13% personal income tax rate.

• Standard deduction: BYN 250,000 (USD 89) per month if monthly income does not exceed BYN 1,500,000 ( USD 536).
• Dependent deduction: BYN 70,000 (USD 25) per month for each minor child (under 18).
• Other deductions: available for disabled persons, veterans, and for certain social contributions or charitable donations.

These deductions apply only to tax residents, and thresholds are adjusted periodically by the Ministry of Finance.

Do I Need to File US Taxes from Belarus?

Yes, the United States is one of only two countries in the world that taxes based on citizenship rather than residency. As a US citizen or Green Card holder, you must file a US tax return each year, even when all of your income comes from Belarus.

For the 2025 tax year, here are the minimum income thresholds set by the IRS that determine whether you must file a US tax return. These thresholds are adjusted annually for inflation:

Filing Status	Income Threshold (2025)
Single	$15,750
Married filing separately	$31,500
Head of household	$5
Self-employed (net earnings)	$23,625
Qualifying Surviving Spouse	$31,500
Self-Employed (net earnings)	$400

Even if your Belarusian income is taxed locally, the IRS still requires you to report and pay taxes on your worldwide income. Fortunately, expat tax benefits such as tax treaties, credits, and exclusions can help reduce or even eliminate the risk of double taxation.

US Deadlines (for 2025 income, filed in 2026)

As a US expat in Belarus, you automatically receive a 2-month filing extension to file your US return. Keep in mind, though, that any taxes owed are still due by April 15th to avoid interest and penalties.

Filing	Deadline
Standard US Tax Return (expats get an automatic extension)	April 15, 2026 (expats: June 15, 2026)
Extended US Tax Return (if Form 4868 filed by June 15, 2026)	October 15, 2026
FBAR (FinCEN 114)	October 15, 2026

Avoid Double Taxation with US Expat Tax Benefits

The United States and Belarus have a tax treaty designed to help prevent double taxation and clarify which country has the right to tax certain types of income. However, unlike some European countries, Belarus does not have a totalization agreement with the US, which means there is no coordination of Social Security contributions between the two systems.

In addition, the IRS provides tax breaks that can further reduce or even eliminate your US tax bill while living in Belarus.

Foreign Earned Income Exclusion (FEIE)

The IRS gives Americans abroad a powerful way to lower their US tax bill through the Foreign Earned Income Exclusion (FEIE). For the 2025 tax year, you can exclude up to $130,000 of foreign earned income from US income tax, including salary, wages, or self-employment income.

To be eligible, you must meet one of two residency tests:

• Bona Fide Residence Test — you are a resident of a foreign country for an entire tax year.
• Physical Presence Test — you spend at least 330 full days outside the US during any 12-month period.

Both the FEIE and the Foreign Housing Exclusion are claimed using IRS Form 2555.

Foreign Housing Exclusion (FHE)

In addition to the FEIE, you may also lower your taxable income through the Foreign Housing Exclusion. If you qualify for the FEIE and file Form 2555, you can exclude housing costs such as rent, utilities, and insurance. For the 2025 tax year, you must have qualified housing expenses above $20,800. The IRS caps the exclusion at $39,000 under the standard limit, which means you can exclude up to $18,200 in housing costs. These amounts adjust annually for inflation, and higher caps may apply in high-cost cities such as Minsk or Gomel, where living expenses are significantly above the Belarus average. Self-employed expats claim this benefit as a deduction rather than an exclusion, though the overall effect on taxable income is the same.

Foreign Tax Credit (FTC)

The Foreign Tax Credit (FTC) allows US expats to reduce their IRS bill by applying a dollar-for-dollar credit for income taxes already paid to Belarus. You can apply the Foreign Tax Credit to both earned income (like wages) and passive income (like dividends or interest). If the Foreign Earned Income Exclusion (FEIE) doesn’t cover all of your earned income, you can often apply the FTC to the remainder. The FTC is especially useful if your Belarus taxes are higher than your US taxes, since you can carry forward any unused credits for up to ten years or back one year. You claim the FTC by filing IRS Form 1116.

US–Belarus Tax Treaty

The US–Belarus tax treaty was established to prevent double taxation and determine which country has the right to tax specific types of income, such as salaries, pensions, dividends, and business profits. In practice, the treaty helps clarify taxing rights and supports the use of foreign tax credits (FTC) to offset US tax liability on income already taxed in Belarus.

However, as of December 17, 2024, certain provisions of the treaty have been partially suspended, including those related to withholding tax relief on interest payments. This means that withholding agents may no longer accept treaty-based reductions for interest paid on credits, loans, and other trade-related indebtedness to Belarusian residents. Despite these changes, the agreement remains important for understanding how income is treated between the two countries and may continue to apply in other areas.

Like most US tax treaties, the Savings Clause allows the IRS to continue taxing US citizens and Green Card holders as if the treaty did not exist. Still, the agreement is valuable for clarifying taxing rights and for supporting the use of foreign tax credits (FTC) to offset US tax liability on income already taxed in Belarus.

Child Tax Credit (CTC)

For the 2025 tax year, the Child Tax Credit (CTC) allows US taxpayers to reduce their federal tax bill by up to $2,200 per qualifying child under age 17. Up to $1,700 of this amount may be refundable through the Additional Child Tax Credit (ACTC). It’s important to note that if you claim the Foreign Earned Income Exclusion (FEIE), you cannot use that excluded income to qualify for the refundable portion of the ACTC.

US Self-Employment Tax

If you are self-employed and earn $400 or more annually, you must file a US tax return no matter where you live. Normally, self-employed Americans owe 15.3% in US self-employment tax on their net earnings.

Because the United States and Belarus do not have a totalization agreement, Americans living in Belarus may be required to contribute to both the US and Belarus Social Security systems. This can significantly increase the overall tax burden for self-employed expats.

While the Foreign Earned Income Exclusion (FEIE) and Foreign Tax Credit (FTC) can reduce or even eliminate US income tax liability, neither reduces self-employment tax.

FBAR and FATCA: Reporting Foreign Financial Accounts and Assets

As a US expat in Belarus, you’re not only responsible for filing your US tax return, but you may also need to report foreign financial assets if they exceed certain thresholds. These additional requirements fall under the Foreign Bank Account Report (FBAR) and the Foreign Account Tax Compliance Act (FATCA), which are designed to ensure overseas assets are disclosed to the IRS.

• FBAR (FinCEN Form 114): If the total value of your foreign bank accounts combined exceeds $10,000 at any point during the year, you must file an FBAR. This form is submitted separately from your tax return.
• FATCA (IRS Form 8938): Expats must also report foreign assets on Form 8938 if their value exceeds $200,000 at year-end or $300,000 at any point during the year.

Thresholds are different for Americans living in the US and those filing jointly.

Investing in Belarus as a US Expat

When it comes to investing while living in Belarus, US expats need to be especially cautious with foreign mutual funds, ETFs, and other pooled investments. The IRS generally classifies these as Passive Foreign Investment Companies (PFICs), which come with punitive tax treatment and complex reporting requirements. Each PFIC must be reported annually on Form 8621, and income is often taxed at the highest ordinary rates, sometimes with interest charges added. This treatment can quickly erode or even wipe out any investment gains, leaving US expats with little benefit.

Because of this, it’s recommended that you stick with US-domiciled mutual funds and ETFs. These remain under familiar US tax rules and don’t trigger PFIC reporting, making compliance far more straightforward and more tax-efficient on the US tax side. Of course, review local tax reporting rules as well.

Retirement Accounts (IRAs and Roth IRAs)

As a US expat in Belarus, you may still be able to contribute to traditional or Roth IRAs, up to $7,000 per year for 2025 (or $8,000 if you’re age 50 or older), provided you have qualifying earned income and meet the adjusted gross income limits for your filing status. These accounts offer important tax advantages and can help you keep your retirement savings on track while living abroad.

Note: Belarus does not automatically recognize the tax-deferred status of US retirement accounts. This means contributions, and in some cases, investment growth, may be taxable locally, even if they are tax-advantaged in the US.

Expats should review the US–Belarus tax treaty and consult a local tax advisor to understand how Belarus taxes retirement income and contributions.

Visas for US Citizens in Belarus

Most Americans moving to Belarus will need a visa or residence permit, depending on the purpose and length of their stay. Short visits of up to 30 days are allowed without a visa when entering through Minsk National Airport, provided the traveler does not arrive from or depart to Russia.

Since March 20, 2025, US citizens can enter Belarus using the new electronic visa (e-visa) system. The e-visa is single-entry and valid for up to 30 days. It is available to passport holders from 67 countries, including the United States, Canada, the United Kingdom, and EU member states.

You can apply directly through the official portal: https://e-pasluga.by/en_US/home.html

Belarus manages its own entry regulations independently, as it is not a member of the European Union or the Schengen Area.

For longer stays, Americans typically apply for a temporary residence permit or a long-stay visa (Type D). Authorities issue these visas for purposes such as employment, study, business, or family reunification.

Long-Stay Visa (Type D)

Americans planning to stay in Belarus beyond short visits may apply for a long-stay visa (Type D). Authorities usually issue this visa for up to one year for purposes that require an extended stay, such as work, study, business, journalism, cultural activities, or family reunification.

Although the visa remains valid for one year, travelers can usually stay only 90 days during that period unless an international agreement allows a longer stay. It is a multiple-entry visa, allowing holders to enter and leave Belarus multiple times during its validity.

Applicants must submit proof of purpose, such as an employment contract, university acceptance letter, or documentation of family ties, along with proof of financial means, health insurance, and a valid passport. Once issued, the Type D visa enables the holder to apply for a temporary residence permit while in Belarus.

Upon arrival, travelers must register their stay with local authorities, typically within five business days, unless staying at a hotel, which usually handles the registration automatically.

Temporary Residence Permit (TRP)

A temporary residence permit allows foreigners, including US citizens, to live in Belarus for extended periods, usually up to one year, with the possibility of renewal. Authorities may grant it for reasons such as employment, study, business, or family reunification with a Belarusian citizen or resident.

Your temporary residence permit (TRP) lasts as long as the reason for it applies—for example, the duration of your work contract or study program. You can extend the permit when those conditions continue to apply.

Permit holders must maintain legal residence, register their address, and hold valid health insurance for the duration of their stay.

The TRP may be revoked if the holder no longer meets eligibility criteria or violates Belarusian law. After maintaining continuous legal residence in Belarus for about seven years under a temporary permit, along with proof of stable income, accommodation, and integration into the community, a foreigner may apply for permanent residency.

Healthcare in Belarus

Belarus provides free or low-cost healthcare to citizens and residents through a state-funded public health system. Public hospitals, clinics, and polyclinics deliver most medical services, including emergency and basic care, funded through income-based social contributions and government support.

As a US expat in Belarus, your access to healthcare depends on your residency status and employment situation:

• Public healthcare: After you obtain a residence permit and start working in Belarus, you gain access to the country’s public healthcare network. The system covers basic services and emergency care, but you may face long wait times and limited English-speaking staff outside major cities.
• Private healthcare: Many residents and expats choose private health insurance, either individually or through their employer, to cover additional medical needs and gain access to faster service and English-speaking providers.
• Health insurance requirement: Foreigners applying for residence or long-stay visas must show proof of valid health insurance that covers medical treatment in Belarus.

While facilities and equipment can vary across regions, the standard of healthcare in Belarus continues to improve each year, supported by steady public investment and the expansion of private clinics.

Cost of Living in Belarus

For US expats, the cost of living in Belarus is significantly lower than the United States and Western Europe, though it differs by city and region. Housing is relatively affordable: a one-bedroom apartment in a major city may rent for $400–$700/month, while smaller cities or towns will often cost significantly less.

According to cost-of-living databases, the overall living cost in Belarus (including rent) is around $564/month for a single person, and approximately $1,480/month for a family of four.

Groceries and everyday goods are reasonably priced. Staple foods like bread, dairy, and local produce are inexpensive, though imported goods and American brands carry a premium.

Public transportation is widely available in larger cities, with buses, trams, and metro services making daily commuting both economical and convenient. If you prefer to drive, you’ll find that fuel and vehicle maintenance cost relatively little compared to Western countries.

Some typical monthly costs for expats include:

• Utilities (electricity, heating, water): $30–$50, depending on season and apartment size
• Internet (high-speed): $10
• Local phone plans: $5–$15

Overall, Belarus offers a comfortable quality of life at a fraction of many large US cities’ cost. Even in urban centers, many expats find they can live well without overspending.

Simplify Your US Expat Tax Filing with MyExpatTaxes

We know expat taxes can feel overwhelming, especially when navigating two systems at once. Whether you’re working in Belarus, running your own business, or reuniting with family, staying compliant doesn’t have to be stressful. With MyExpatTaxes, you can file confidently, avoid overpaying, and focus on settling into life in Eastern Europe.

Sign up now and get started!

Frequently Asked Questions