Belarus has finalised parliamentary approval of its income tax treaty with Myanmar, originally signed in November 2025.
The Belarusian Council of the Republic (the upper house of parliament) has approved the income tax treaty between Belarus and Myanmar on 2 April 2026.
The agreement was signed on 28 November 2025 during the official visit of Belarusian President Alexander Lukashenko to Myanmar. The agreement aims to establish a framework for eliminating double taxation on the income and profits of businesses and individuals engaged in bilateral economic activities.
The treaty sets withholding tax rates of 10% on qualifying dividends (otherwise 15%), 12% on interest (with exemptions for government entities), and 10% on royalties and technical service fees. It also allows source countries to tax gains from real estate, business assets, and shares primarily derived from immovable property.
The treaty will enter into force once the ratification instruments are exchanged. It will be effective in Belarus from 1 January of the year after it enters into force, and in Myanmar from 1 April of the following year.
The resolution is pending publication on Belarus’s National Legal Internet Portal.
Earlier, the House of Representatives (the lower house of the parliament) approved the draft law on 24 March 2026 to ratify the pending income tax treaty with Myanmar.
