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Russia’s best friend, Belarus (pop. 9,647,000; GDP/cap US$3,552), is in Eastern Europe, east of Poland. Belarus is a lower middle-income country, with a GDP per capita of US$6,800.

The country has been run by its dictator president, Aleksandr Lukashenko, since 1994. Private business is virtually non-existent. In 2005, the government re-nationalized a number of private companies. In that year, Belarus was listed by the US as Europe's only remaining outpost of tyranny.

The government does not permit foreigners to own land. 90 percent of agricultural land is state owned. Private ownership of land by a Belarusian is limited to one hectare of agricultural land in a household plot and 0.25 hectares of agricultural land under and around a private house. Leasing non-agricultural land is open to foreigners, for a term of up to 99 years.




RENTAL YIELDS
Last Updated: Jan 01, 1970


Taxes are moderate in Belarus

Rental Income:Rental income earned by individuals is subject to income tax at a flat rate of 13%.

Capital Gains:Capital gains realized by individuals from selling real property are subject to income tax at a flat rate of 13%.

Inheritance: There are no inheritance taxes in Belarus.

Residents:Residents are taxed on their worldwide income.











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