Belarus sits in the same sanctioned category as Russia — but with two important differences: its crypto regime is notably liberal, and the US and EU have diverged, with the US easing Belarus sanctions from late 2025 while the EU holds firm. This page describes what is legally possible and the compliance reality; it is general information, not legal advice, and gives no guidance on evading sanctions.
The sanctions split (EU vs US)
- EU: strict. Three Belarusian banks are cut from SWIFT and subject to a transaction ban, and the EU prolonged its Belarus measures into 2027 (Consilium, checked 2026-07-17). EU payers face hard limits.
- US: easing. Since late 2025 the US has progressively lifted Belarus sanctions in exchange for prisoner releases — e.g. OFAC General License 14 (2026) authorising transactions with several Belarusian banks (OFAC, checked 2026-07-17). The US picture is looser than Russia’s, but SDN screening still applies.
- Either way: screen every party and bank against the OFAC SDN / EU lists, confirm the position for your jurisdiction, and take counsel.
The contractor’s side
- Самозанятые (НПД): 10% of revenue, 20% on the part above BYN 60,000/year, with a minimum monthly payment from 1 July 2026 (nalog.gov.by, checked 2026-07-17).
- ИП: the general system at 20% of income minus expenses (Belarus withdrew the simplified USN for entrepreneurs); some use the единый налог fixed rates.
- Hi-Tech Park (ПВТ): IT contractors often work through an HTP-resident company with dedicated tax incentives.
- IP: under the Civil Code (Section V re-issued November 2024), work under a civil contract stays with the contractor until an explicit written assignment transfers the exclusive right. Assign it expressly for software and all deliverables.
Crypto — the liberal exception
Belarus legalised crypto activity under Decree No. 8 (2017): Hi-Tech Park residents are tax-exempt on crypto until 2049, individuals outside the HTP pay a 13% capital-gains tax (2026), and a January 2026 decree created a framework for crypto banks (lightspark; park.by, checked 2026-07-17). So USDT/crypto is a comparatively well-regulated rail — but an EU payer is separately restricted from providing crypto-asset services to sanctioned persons, so it does not remove sanctions exposure.
What rails work
| Rail | Reality in 2026 |
|---|---|
| Domestic (bank transfer, cards) | Work inside Belarus |
| SWIFT USD/EUR | Blocked for sanctioned banks; EU payers heavily constrained; US easing |
| Wise / Payoneer | Function for Belarus with fees, subject to sanctions screening on specific banks |
| Crypto / USDT | Comparatively well-regulated locally; common rail; payer-side EU limits apply |
The compliant options
- Relocation — many Belarusian developers moved to Poland, Lithuania, Georgia or Armenia and bank there; paying a genuinely relocated contractor through normal rails is lowest-risk. The relocation must be real, not a pass-through.
- A corridor-aware provider — see the contractor payouts rating and the CIS guide; confirm it screens sanctions.
- Employ elsewhere via an EOR where the person has relocated.
Honest caveats
High-compliance-risk corridor, though less locked-down than Russia given US easing. Confirm the current EU and US position for your jurisdiction (they diverge and change), screen every counterparty against the SDN/EU lists, keep a W-8BEN on file for US tax, and take qualified counsel. No sanction evasion.