The Belarus Ministry of Taxes and Duties has published guidance on the various tax changes for 2024. Some of the main changes include the following: An increased personal income tax rate of 25% is introduced on annual income exceeding BYN 200,000, which is calculated by the tax authority on the basis of the personal income tax return (not withheld by the tax agent), although certain income is excluded from the 25% rate, including: certain dividends and equivalent income that is eligible for reduced tax rates; and income under employment contracts concluded by individuals with residents of the High Technology Park...