Belarus: 183 days in the calendar year
At most 183 days in Belarus in the calendar year
About This Rule
Belarus treats you as tax resident if you are actually in Belarus more than 183 days in a calendar year. Trips abroad for treatment, rest or a business trip count as time in Belarus, while time in Belarus only for treatment or rest, or in transit, doesn't. Until the current year's count settles it, your status follows the previous calendar year's count. This tracks the day count only.
Sources
Reviewed September 30, 2026
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