{"id":4605,"date":"2026-06-22T14:59:00","date_gmt":"2026-06-22T11:59:00","guid":{"rendered":"https:\/\/opencompanyinbelarus.com\/?p=4605"},"modified":"2026-06-18T15:33:45","modified_gmt":"2026-06-18T12:33:45","slug":"belarus-double-tax-treaty-withholding-rates-by-country","status":"publish","type":"post","link":"https:\/\/opencompanyinbelarus.com\/eng\/news\/belarus-double-tax-treaty-withholding-rates-by-country","title":{"rendered":"Belarus Double Tax Treaty Cheat Sheet: Withholding Rates by Investor Country"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/belarus-double-tax-treaty-withholding-rates-by-country\/#The_domestic_baseline_rates_with_no_treaty\" >The domestic baseline: rates with no treaty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/belarus-double-tax-treaty-withholding-rates-by-country\/#How_treaties_usually_reduce_the_rate\" >How treaties usually reduce the rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/belarus-double-tax-treaty-withholding-rates-by-country\/#The_big_caveat_27_treaties_currently_suspended\" >The big caveat: 27 treaties currently suspended<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/belarus-double-tax-treaty-withholding-rates-by-country\/#Cheat_sheet_rates_for_active_treaty_partners\" >Cheat sheet: rates for active treaty partners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/belarus-double-tax-treaty-withholding-rates-by-country\/#Currently_suspended_treaty_rate_not_available\" >Currently suspended: treaty rate not available<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/belarus-double-tax-treaty-withholding-rates-by-country\/#Beneficial_ownership_certificates_and_traps\" >Beneficial ownership, certificates, and traps<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/belarus-double-tax-treaty-withholding-rates-by-country\/#How_to_claim_a_treaty_rate_at_filing_time\" >How to claim a treaty rate at filing time<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/belarus-double-tax-treaty-withholding-rates-by-country\/#Frequently_Asked_Questions\" >Frequently Asked Questions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/opencompanyinbelarus.com\/eng\/news\/belarus-double-tax-treaty-withholding-rates-by-country\/#Match_the_cheat_sheet_to_your_specific_structure_before_you_rely_on_it\" >Match the cheat sheet to your specific structure before you rely on it<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">Most readers land on a Belarus Double Tax Treaty cheat sheet looking for one thing: what rate applies to me? In 2026 the honest answer depends on which of three groups your country sits in, and only one of those groups gets a treaty rate at all.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you&#8217;re in any of the 27 &#8220;unfriendly&#8221; states \u2014 every EU member, plus the UK, the US, Canada, Norway, Switzerland and a handful of others \u2014 the treaty dividend, interest, and capital-gains provisions are suspended through the end of 2026. Belarus&#8217;s domestic rates apply, including a 25% rate on dividends to corporate non-residents from those jurisdictions. If you&#8217;re in a country whose treaty is still operative (China, the UAE, Turkey, India, Vietnam, Russia, Kazakhstan, and others), reduced treaty rates apply when you can demonstrate beneficial ownership. If you&#8217;re in a country with no Belarus treaty at all, domestic rates apply with no relief.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Below: the domestic baseline, how treaties usually reduce it, the suspended-states picture, a cheat-sheet table for the most-asked active treaty partners, and what it actually takes to claim a treaty rate at filing time. Some of this overlaps with the operational picture for <a href=\"https:\/\/opencompanyinbelarus.com\/eng\/pages\/subsidiary-registration-in-belarus\">foreign subsidiaries paying dividends abroad<\/a> \u2014 that&#8217;s the operational article; this one is the rates reference. Both ages affect both, and both pages should be checked before any action.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_domestic_baseline_rates_with_no_treaty\"><\/span><strong>The domestic baseline: rates with no treaty<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus&#8217;s domestic non-resident withholding rates come from the <a href=\"https:\/\/pravo.by\/document\/?guid=3871&amp;p0=hk0900071\">Tax Code Special Part<\/a>, with current figures also published on the <a href=\"https:\/\/nalog.gov.by\/tax_code\/\">tax authority&#8217;s Tax Code page<\/a>. For 2026 the operative numbers for corporate non-residents are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Dividends: <\/strong>15% standard. 25% if the recipient is incorporated in an unfriendly state (from 1 April 2024 through 31 December 2026). 5% if the payer is a High-Tech Park resident.<\/li>\n\n\n\n<li><strong>Interest: <\/strong>10% standard, with specific reductions where the lender falls into particular categories.<\/li>\n\n\n\n<li><strong>Royalties: <\/strong>15% standard.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Non-resident individuals get dividends at 13%. The reinvestment incentives (6% and 0%) sometimes mentioned in Belarusian tax summaries are domestic provisions for Belarusian recipients and don&#8217;t reach foreign shareholders.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The 25% unfriendly-state rate is the number that matters most to the suspended-treaty group. Combined with treaty suspension, it means the worst-case dividend rate for an EU\/UK\/US\/Canadian\/Swiss\/Norwegian corporate shareholder in a Belarusian company is 25% through end of 2026 \u2014 substantially above the rate most would have paid under their previously operative treaty.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/opencompanyinbelarus.com\/wp-content\/uploads\/2026\/06\/business-plan-tax-performing-1024x683.jpg\" alt=\"\" class=\"wp-image-4606\" srcset=\"https:\/\/opencompanyinbelarus.com\/wp-content\/uploads\/2026\/06\/business-plan-tax-performing-1024x683.jpg 1024w, https:\/\/opencompanyinbelarus.com\/wp-content\/uploads\/2026\/06\/business-plan-tax-performing-300x200.jpg 300w, https:\/\/opencompanyinbelarus.com\/wp-content\/uploads\/2026\/06\/business-plan-tax-performing-768x512.jpg 768w, https:\/\/opencompanyinbelarus.com\/wp-content\/uploads\/2026\/06\/business-plan-tax-performing-1536x1024.jpg 1536w, https:\/\/opencompanyinbelarus.com\/wp-content\/uploads\/2026\/06\/business-plan-tax-performing-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_treaties_usually_reduce_the_rate\"><\/span><strong>How treaties usually reduce the rate<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus has roughly 70 double tax treaties in force, none of them amended through the OECD&#8217;s Multilateral Instrument because Belarus has not signed the MLI. The treaty network covers most major investor jurisdictions in Europe, Asia, the Middle East and Africa, and the basic mechanics are consistent across treaties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A typical Belarus treaty caps dividend rates at 5\u201315%, often with a lower sub-rate for substantial shareholdings (5% where the recipient owns at least 25% of the payer is common). Interest is usually capped at 0\u201310%, with 0% common for government and financial-institution lending. Royalties sit in the 5\u201315% range. Treaty rates are not self-executing. The recipient has to qualify as the beneficial owner of the income, present a current tax-residence certificate to the Belarusian payer, and survive the look-through approach Belarus applies \u2014 which we&#8217;ll come to.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_big_caveat_27_treaties_currently_suspended\"><\/span><strong>The big caveat: 27 treaties currently suspended<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Picture a finance director in Frankfurt sitting down to model the after-tax return on a Belarusian portfolio company her firm owns. She opens the Germany-Belarus Double Tax Treaty, locates what should be her dividend rate. It isn&#8217;t available. And it won&#8217;t be again until at least 31 December 2026, because Belarus suspended the dividend, interest, and capital-gains provisions of 27 treaties from 1 June 2024 under <a href=\"https:\/\/nalog.gov.by\/news\/23386\/\">Council of Ministers Resolution No. 164<\/a>. Germany is on the list, along with every other EU member state and a few outside the EU. The <a href=\"https:\/\/pravo.by\/novosti\/obshchestvenno-politicheskie-i-v-oblasti-prava\/2024\/maj\/77875\/\">formal policy rationale is on pravo.by<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The UK and US have layered additional mechanisms on top of the Belarus-side suspension. The UK revoked its Double Tax Treaty with Belarus in full on its own side in 2025; the US suspended Article III(1)(g) of the inherited 1973 US-USSR convention as it applies to Belarus from 17 December 2024 through 31 December 2026 (IRS Announcement 2025-5). For the finance director&#8217;s purposes \u2014 and for anyone in any of these jurisdictions \u2014 it doesn&#8217;t really matter which mechanism is the immediate cause. The outcome is the same: Belarusian domestic rates apply, and any structure built specifically to access the treaty rate is currently dormant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The <a href=\"https:\/\/www.irs.gov\/businesses\/international-businesses\/belarus-tax-treaty-documents\">IRS&#8217;s Belarus tax treaty documents page<\/a> is the right reference for the US-side current status; for the Belarus-side and EU readers, the Belarusian tax authority maintains the operative list.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cheat_sheet_rates_for_active_treaty_partners\"><\/span><strong>Cheat sheet: rates for active treaty partners<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Below are typical withholding rates for six of the most-asked active Belarus treaty partners. Rates are summary figures and most treaties have sub-rates depending on conditions (ownership thresholds for the lower dividend tier, lender categories for the lower interest tier, royalty types). Always check the actual treaty text before relying on a specific number.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>China<\/strong><\/td><td>10%<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td><strong>UAE<\/strong><\/td><td>5% \/ 10% *<\/td><td>5%<\/td><td>5% \/ 10% *<\/td><\/tr><tr><td><strong>Turkey<\/strong><\/td><td>10% \/ 15% *<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td><strong>India<\/strong><\/td><td>10% \/ 15% *<\/td><td>10%<\/td><td>15%<\/td><\/tr><tr><td><strong>Vietnam<\/strong><\/td><td>15%<\/td><td>10%<\/td><td>15%<\/td><\/tr><tr><td><strong>Kazakhstan<\/strong><\/td><td>10% \/ 15% *<\/td><td>10%<\/td><td>15%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>* Lower rate available subject to conditions specified in the treaty (typically a substantial-shareholding test for dividends; royalty type or industrial-equipment carve-outs for royalties).<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Currently_suspended_treaty_rate_not_available\"><\/span><strong>Currently suspended: treaty rate not available<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The following groups of jurisdictions have either treaty provisions suspended by Belarus through Resolution No. 164, or full treaty suspensions on their own side, or both. For investors in any of these countries, Belarusian domestic rates apply \u2014 including the 25% rate on dividends to corporate recipients.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>All EU member states: <\/strong>Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden. Treaty provisions on dividends, interest, and capital gains suspended by Belarus through 31 December 2026.<\/li>\n\n\n\n<li><strong>United Kingdom: <\/strong>UK-Belarus Double Tax Treaty revoked in full on the UK side in 2025; Belarus-side suspension also applies through end of 2026.<\/li>\n\n\n\n<li><strong>United States: <\/strong>Article III(1)(g) of the 1973 US-USSR convention (as applied to Belarus) suspended on the US side from 17 December 2024 through 31 December 2026; Belarus-side suspension also applies.<\/li>\n\n\n\n<li><strong>Other suspended jurisdictions: <\/strong>Canada, Norway, Switzerland, and others on the unfriendly-states list. The list is amendable; verify before acting.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Beneficial_ownership_certificates_and_traps\"><\/span><strong>Beneficial ownership, certificates, and traps<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For investors in an active-treaty jurisdiction, claiming the treaty rate means clearing three hurdles. The recipient must be a tax resident of the treaty country, evidenced by a current residence certificate from that country&#8217;s tax authority, provided to the Belarusian payer in advance of the payment. The recipient must be the beneficial owner of the income \u2014 not a flow-through entity passing the income up a holding chain. And the structure has to survive the look-through approach Belarus applies, which examines whether the treaty country recipient has actual business substance there beyond receiving the dividend, interest, or royalty in question.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The most common failure modes: holding-company structure with no operating substance in the treaty country, residence certificate dated after the payment was made, recipient is a partnership or other flow-through entity, the only commercial purpose of the structure is treaty access. <a href=\"https:\/\/opencompanyinbelarus.com\/eng\/pages\/official-company-check-in-belarus\">Counterparty verification<\/a> of the recipient before any treaty rate is applied is a good habit, particularly for first-time payments.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_claim_a_treaty_rate_at_filing_time\"><\/span><strong>How to claim a treaty rate at filing time<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Belarusian payer is the tax agent. The recipient provides the residence certificate (with apostille or consular legalisation where required \u2014 see our note on <a href=\"https:\/\/opencompanyinbelarus.com\/eng\/pages\/documents-legalization-apostille\">legalisation of foreign documents<\/a>) to the payer before the dividend, interest, or royalty payment is made. The payer can then apply the treaty rate at source rather than the domestic rate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the documentation arrives late and the domestic rate has been withheld, refund claims are available but slow. The faster route is getting the certificate and any supporting documents to the payer&#8217;s <a href=\"https:\/\/opencompanyinbelarus.com\/eng\/pages\/accounting-services-in-belarus\">accounting team<\/a> before payment, not after. For an <a href=\"https:\/\/opencompanyinbelarus.com\/eng\/pages\/open-llc-in-belarus\">LLC<\/a> or <a href=\"https:\/\/opencompanyinbelarus.com\/eng\/pages\/it-company-registration-in-belarus\">HTP-resident company<\/a> paying dividends abroad, set this up as a standing process rather than handling it case by case.<\/p>\n\n\n<section class=\"hfaq\">\n    <div class=\"hfaq__container\">\n        <div class=\"hfaq__wrapper\">\n\t\t\t            <h2 class=\"hfaq__title title title-lg\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\t\t\t            <div class=\"hfaq__items\">\n\t\t\t\t                    <div class=\"accordion\">\n                        <div class=\"accordion__head\">Which Belarus tax treaties are currently suspended?<\/div>\n                        <div class=\"accordion__body\">\n                            <div class=\"accordion__inner\"><p>The mechanisms vary, but the answer for you doesn&#8217;t. If you&#8217;re a resident of any developed-market jurisdiction \u2014 every EU member state, the UK, the US, Canada, Norway, Switzerland, and several others \u2014 at least one suspension applies to your country, and they all produce the same result. Belarus suspended the dividend, interest, and capital-gains articles of 27 treaties under Resolution No. 164, running from 1 June 2024 through 31 December 2026. The UK separately revoked the UK-Belarus treaty in full in 2025. The US separately suspended Article III(1)(g) of its inherited 1973 US-USSR convention as it applies to Belarus, from 17 December 2024 through 31 December 2026 (IRS Announcement 2025-5). Whichever mechanism touches your case, Belarusian domestic rates apply \u2014 with a 25% dividend rate for corporate recipients of unfriendly-state jurisdictions.<\/p>\n<\/div>\n                        <\/div>\n                    <\/div>\n\t\t\t\t                    <div class=\"accordion\">\n                        <div class=\"accordion__head\">What withholding tax rate applies if there&#8217;s no treaty?<\/div>\n                        <div class=\"accordion__body\">\n                            <div class=\"accordion__inner\"><p>When there&#8217;s no treaty in play, the rate depends on what you are and what you&#8217;re receiving. The top rate is 25% \u2014 that&#8217;s dividends to a corporate recipient in an unfriendly-state jurisdiction, applied from 1 April 2024 through 31 December 2026. Below that, regular corporate non-residents pay 15% on dividends, 10% on interest, 15% on royalties. Individual non-residents pay 13% on dividends. And there&#8217;s one configuration that beats most treaty rates anyway: if the Belarusian payer is a High-Tech Park resident, the dividend rate is 5% regardless of the recipient \u2014 usually better than any treaty would have delivered.<\/p>\n<\/div>\n                        <\/div>\n                    <\/div>\n\t\t\t\t                    <div class=\"accordion\">\n                        <div class=\"accordion__head\">Can a Cyprus or Netherlands holding company still use the Belarus treaty?<\/div>\n                        <div class=\"accordion__body\">\n                            <div class=\"accordion__inner\"><p>We did a fair amount of work in the years before 2024 with Cyprus and Netherlands holding structures, because those were the routes most foreign investors used to hold Belarusian assets. As of 1 June 2024, that route stopped delivering its tax outcome. Both jurisdictions are on the suspended-treaty list, and their treaty rates for dividends, interest, and capital gains aren&#8217;t available through to the end of 2026 at the earliest. Belarusian domestic rates apply instead. We tell clients holding old Cyprus or Dutch structures the same thing: the vehicle still exists on paper, but on Belarus-sourced payments it currently pays the same rate a non-treaty entity would pay.<\/p>\n<\/div>\n                        <\/div>\n                    <\/div>\n\t\t\t\t                    <div class=\"accordion\">\n                        <div class=\"accordion__head\">What does Belarus accept as proof of beneficial ownership?<\/div>\n                        <div class=\"accordion__body\">\n                            <div class=\"accordion__inner\"><p>In practice, the answer comes in layers, and only one of them is paperwork. The starting document is a current tax-residence certificate from the recipient&#8217;s home tax authority, dated before the payment goes out \u2014 without it, the treaty rate isn&#8217;t on the table. The harder layer is what Belarusian tax authorities look at after the certificate clears: whether the recipient actually does business in the treaty country, who makes its decisions, and why this particular income is flowing through this particular entity. Treaty claims fail at that second layer more often than at the first. Holding-company structures with no real operations rarely survive the look-through.<\/p>\n<\/div>\n                        <\/div>\n                    <\/div>\n\t\t\t\t                    <div class=\"accordion\">\n                        <div class=\"accordion__head\">How does the High-Tech Park 5% dividend rate interact with treaty rates?<\/div>\n                        <div class=\"accordion__body\">\n                            <div class=\"accordion__inner\"><p>The 5% rate is a domestic Belarusian provision: where the company paying the dividend is an HTP resident, the withholding rate is 5% on payments to non-residents, regardless of any treaty. Where a treaty rate would be lower (which is rare), the treaty rate applies. In practice, the HTP 5% rate is usually the better outcome for foreign shareholders of HTP companies.<\/p>\n<\/div>\n                        <\/div>\n                    <\/div>\n\t\t\t\t                    <div class=\"accordion\">\n                        <div class=\"accordion__head\">Does the 25% dividend rate for unfriendly states apply to interest and royalties too?<\/div>\n                        <div class=\"accordion__body\">\n                            <div class=\"accordion__inner\"><p>No. The 25% rate applies specifically to dividends paid to corporate non-residents from unfriendly states. Interest and royalty rates remain at the 10% and 15% domestic levels respectively, regardless of the recipient&#8217;s country \u2014 but for the 27 jurisdictions whose treaties are suspended, those domestic interest and royalty rates apply with no treaty reduction available.<\/p>\n<\/div>\n                        <\/div>\n                    <\/div>\n\t\t\t\t                    <div class=\"accordion\">\n                        <div class=\"accordion__head\">Where do I find the official text of a Belarus tax treaty?<\/div>\n                        <div class=\"accordion__body\">\n                            <div class=\"accordion__inner\"><p>Bilateral conventions are published on pravo.by once ratified. The Belarus tax authority&#8217;s portal lists the treaties currently in force. For the US side specifically, the IRS publishes the inherited US-USSR convention and current suspension notices on its Belarus tax treaty page. For other jurisdictions, the home-country tax authority typically publishes the same treaty in parallel.<\/p>\n<\/div>\n                        <\/div>\n                    <\/div>\n\t\t\t\t            <\/div>\n        <\/div>\n    <\/div>\n    <script>\n        document.querySelector( '.hfaq__items' ).addEventListener( 'click', function ( e ) {\n            if ( e.target.classList.contains( 'accordion__head' ) ) {\n                let root = e.target.closest( '.accordion' );\n                let body = e.target.nextElementSibling;\n\n                if ( body.style.maxHeight ) {\n                    body.style.maxHeight = null;\n                    root.classList.remove( 'accordion--expanded' );\n                }\n                else {\n                    body.style.maxHeight = body.scrollHeight + 'px';\n                    root.classList.add( 'accordion--expanded' );\n                }\n            }\n        } );\n\n        document.querySelectorAll( '.hfaq' ).forEach( node => node.querySelector( '.accordion__head' ).click() );\n    <\/script>\n<\/section>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Match_the_cheat_sheet_to_your_specific_structure_before_you_rely_on_it\"><\/span><strong>Match the cheat sheet to your specific structure before you rely on it<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This article gives the framework and the most-asked rates. The actual rate that will apply to your specific payment depends on the exact treaty (and any protocols), the precise structure of your recipient entity, and whether the suspension regime currently covers your jurisdiction. If you&#8217;re modelling a structure or about to make a payment, <a href=\"https:\/\/opencompanyinbelarus.com\/eng\/contacts\">get in touch<\/a>. We&#8217;ll match the rate to the structure, confirm the current treaty status, and tell you what documentation to put in place before the payment runs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Most readers land on a Belarus Double Tax Treaty cheat sheet looking for one thing: what rate applies to me? In 2026 the honest answer depends on which of three groups your country sits in, and only one of those groups gets a treaty rate at all. If you&#8217;re in any of the 27 &#8220;unfriendly&#8221; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4608,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31],"tags":[],"class_list":["post-4605","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Belarus Tax Treaty Cheat Sheet: Withholding Rates by Country | Opencompanyinbelarus.com<\/title>\n<meta name=\"description\" content=\"Withholding tax rates by investor country under Belarus&#039;s double tax treaties. 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