Belarus High-Tech Park (HTP / ПВТ) Special IT Tax Regime Calculator 🇧🇾
Calculate tax incentives under Belarus High-Tech Park (Парк высоких технологий - ПВТ Decree No. 8): 0% CIT, 0% VAT, 1% HTP Secretariat contribution, and FSZN calculated on republican average salary.
0% CIT • 0% VAT • 1% HTP Levy • Capped FSZN Base • ПВТ / HTP
Input Parameters
Calculation Results
HTP Secretariat Fee (1.0% of Turnover) -
Team Annual FSZN under HTP Capped Regime -
Team Annual FSZN under Standard 34% System -
Annual FSZN Payroll Tax Savings in HTP -
Annual CIT Tax Savings (0% Rate) -
Preferential Dividend Tax (9%) -
Net Annual Tax Savings Operating in HTP -
Statutory Basis & Calculation Formula
Statutory Framework (Декрет Президента Республики Беларусь № 8 «Ðž развитии цифровой Ñкономики»):
• Corporate Tax Exemption: 0.0% Corporate Income Tax (CIT) on qualifying IT activities.
• VAT Exemption: 0.0% VAT on turnover from software development, exports, and digital platform services.
• HTP Secretariat Contribution (Отчисления в секретариат ПВТ): Flat 1.0% of gross revenue.
• Employee Personal Income Tax: 13.0% standard rate.
• Revolutionary FSZN Cap for IT Specialists: Employer (34%) and Employee (1%) FSZN contributions are calculated NOT on the high IT developer wage, but are capped at the National Republican Average Monthly Salary (~2,200 BYN)! This saves tech firms thousands of BYN per employee each month.
• Dividend Withholding Tax: Preferential rate of 9.0% on dividends paid to resident and non-resident participants.
• Corporate Tax Exemption: 0.0% Corporate Income Tax (CIT) on qualifying IT activities.
• VAT Exemption: 0.0% VAT on turnover from software development, exports, and digital platform services.
• HTP Secretariat Contribution (Отчисления в секретариат ПВТ): Flat 1.0% of gross revenue.
• Employee Personal Income Tax: 13.0% standard rate.
• Revolutionary FSZN Cap for IT Specialists: Employer (34%) and Employee (1%) FSZN contributions are calculated NOT on the high IT developer wage, but are capped at the National Republican Average Monthly Salary (~2,200 BYN)! This saves tech firms thousands of BYN per employee each month.
• Dividend Withholding Tax: Preferential rate of 9.0% on dividends paid to resident and non-resident participants.
📊 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.