Belarus’s Finance Ministry Proposes Raising Tax Rates by 6.2% in 2027

Belarus’s Ministry of Finance is proposing to increase the rates of most taxes by 6.2% in 2027.

“Their indexation is a traditional element of tax policy that helps preserve the real value of tax rates,” the ministry said.

A 6.2% increase is proposed for the following taxes and fees:

• Land and environmental taxes;
• Transport tax;
• Tax on the extraction of natural resources;
• Personal income tax payable in fixed amounts;
• Unified tax for individual entrepreneurs and individuals;
• Taxes on dog ownership and gambling;
• Minimum amounts of the unified tax for individuals and the tax on professional income;
• Crafts tax;
• Fee for activities in the field of agroecotourism.

The draft Tax Code also provides for increases in excise duties. However, the rates will change by different amounts in line with Belarus’s international obligations.

Excise duties will increase as follows:

• By 20% on liquids for electronic smoking devices;
• By 10.3% on first-category filter cigarettes and non-filter cigarettes;
• By 6.2% on second-category cigarettes, tobacco, alcohol, and energy drinks;
• By 5.6% on beer;
• By 3.8% on fruit and berry wines and ciders;
• By 3% on petrol, diesel fuel, and marine fuel.

The draft also proposes increasing the excise duty rate on premium alcoholic beverages by 1.5 times. This applies to drinks that are not subject to the state’s exclusive right to import.