Belarus and Myanmar have formally activated their income tax treaty, effective from 15 July 2026, following signature on 28 November 2025.

RF Report

The income tax treaty between Belarus and Myanmar entered into force on 15 July 2026.

Signed on 28 November 2025, the agreement provides for the avoidance of double taxation of income of tax residents of Belarus and Myanmar. The agreement covers income tax and profit taxes in both jurisdictions.

Dividend withholding rates sit at 10% for companies holding at least 25% of the paying company’s capital for a continuous 365-day period around the payment date. Other shareholders face 15%. Interest withholding is set at 12%, though payments to governments, central banks, and state-owned financial institutions are exempt. Royalties and payments for

The treaty applies from 1 January 2027 in Belarus and 1 April 2027 in Myanmar.

Earlier, the President of Belarus signed a law ratifying the income tax treaty with Myanmar on 9 April 2026.