International treaty

Belarus: tax treaties

Tax treaties and related documents between the UK and Belarus.

• From: HM Revenue & Customs
• Published: 23 December 2007
• Last updated: 23 May 2024 — See all updates

Documents

2017 Belarus-UK Double Taxation Convention — in force

PDF, 313 KB, 34 pages

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1985 USSR-UK Double Taxation Convention

https://www.gov.uk/government/publications/ussr-tax-treaties

Details

Belarus suspends Double Taxation Agreements

Belarus has suspended provisions of many of its Double Taxation Agreements by Resolution of the Council of Ministers dated 7 March 2024. This action affects the Double Taxation Agreements of 27 countries including the 2017 UK-Belarus Double Taxation Convention, in respect of which the UK received notification from Belarus on 22 March 2024.

The Council Resolution suspends the provisions relating to dividends, interest and capital gains with effect from 1 June 2024. The same Resolution also introduces discriminatory taxes on dividends and other income in respect of businesses located in one of the 27 countries with effect from 1 April 2024. This means that Belarus is not honouring agreed limits on what it may tax at source and has placed other restrictions on the conduct of business by non-Belarusians in Belarus.

The UK-Belarus Convention does not permit this unilateral action. The government views this action with utmost seriousness.

The UK has asked Belarus to reverse its action.

The UK considers the treaty to remain in force and is continuing to comply with its terms. The government is considering next steps and will provide more information in due course.

The 2017 UK-Belarus Double Taxation Convention was signed on 26 September 2017 and entered into force on 27 July 2018.

It takes effect in the UK for:

• taxes withheld at source, for amounts paid or credited on or after 1 October 2018
• Income Tax and Capital Gains Tax, for any year of assessment beginning on or after 6 April 2019
• Corporation Tax, for any financial year beginning on or after 1 April 2019

It takes effect in Belarus for:

• taxes withheld at source, on income derived or credited on or after 1 October 2018
• other taxes, for taxes chargeable for any tax period beginning on or after 1 January 2019

The Convention between the UK and the USSR, signed on 31 July 1985, ceases to apply to Belarus from those dates.

Published 23 December 2007
Last updated 23 May 2024 + show all updates

1. 23 May 2024

   Information has been added to the details section as Belarus has suspended Double Taxation Agreements.

2. 10 August 2018

   The 2017 Belarus-UK Double Taxation Convention – in force has been added.

3. 27 September 2017

   The 2017 Belarus-UK Double Taxation Convention has been added.

4. 23 December 2007

   First published.