Belarus Corporate Income Tax (CIT / Налог на прибыль) Calculator 🇧🇾
Calculate Corporate Income Tax (Налог на прибыль) in Belarus under Tax Code Art. 184: 20% standard rate, investment deduction (up to 40%), 10-year loss carry-forward, and dividend withholding.
20% Flat CIT • Investment Deduction (20%/40%) • 10-Yr Loss Carry • МНС
Input Parameters
Calculation Results
Statutory Investment Deductions (40% Mach / 20% Bld) -
Prior Year Tax Losses Utilized -
Final Adjusted Taxable Profit Base -
Corporate Income Tax Due (Налог на прибыль 20%) -
Dividend Withholding Tax -
Net Retained Enterprise Earnings -
Statutory Basis & Calculation Formula
Statutory Framework (Глава 16 Налогового кодекса Республики Беларусь):
• Taxable Base (Налоговая база): Gross sales revenue minus documented deductible production/business costs and non-operating expenses.
• Standard Corporate Income Tax Rate: 20.0% (increased from previous 18%).
• Statutory Investment Deduction (Инвестиционный вычет): Up to 20.0% of initial cost of buildings/structures, and up to 40.0% of initial cost of machinery, production equipment, and vehicles (claimed immediately in month of commissioning).
• Tax Loss Carry-Forward (Перенос убытков): Operating losses may be carried forward for up to 10 consecutive calendar years (Art. 183 TCU).
• Dividend Withholding Tax: Standard 13.0% (reduced to 6.0% if profits retained for 3 years, and 0.0% if profits retained for 5 continuous years).
• Taxable Base (Налоговая база): Gross sales revenue minus documented deductible production/business costs and non-operating expenses.
• Standard Corporate Income Tax Rate: 20.0% (increased from previous 18%).
• Statutory Investment Deduction (Инвестиционный вычет): Up to 20.0% of initial cost of buildings/structures, and up to 40.0% of initial cost of machinery, production equipment, and vehicles (claimed immediately in month of commissioning).
• Tax Loss Carry-Forward (Перенос убытков): Operating losses may be carried forward for up to 10 consecutive calendar years (Art. 183 TCU).
• Dividend Withholding Tax: Standard 13.0% (reduced to 6.0% if profits retained for 3 years, and 0.0% if profits retained for 5 continuous years).
📊 Belarusian Statutory Payroll & Tax Breakdown Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (BYN) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 Br |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Belarusian Labor Code & FSZN Social Security Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.