The 1997 Belarus-Estonia treaty will cease to apply from 1 January 2027.
The Belarus Ministry of Taxes and Duties, in a notice on 14 November 2025, confirmed that the tax treaty between Belarus and Estonia has been terminated.
Signed on 21 January 1997, the Belarus-Estonia tax treaty aimed to prevent double taxation and tax evasion between the two countries.
The agreement will cease to have effect starting 1 January 2027. As a result, the provisions of the Agreement will no longer apply to income accrued or paid on or after 1 January 2027, nor to profits relating to tax periods beginning on or after the same date.
Earlier, Estonia published a law on 21 June 2025 to terminate the 1997 income tax treaty with Belarus, with the termination act entering into force on 1 July 2025.