Insights
Operating in Belarus Without a Company
Insights · By Chen ChunJie · Published 8 November 2026
Some foreign companies start in Belarus with no local entity. This guide explains what you can do without a Belarusian company, when you need one and how to move from one stage to the next.
Last reviewed in November 2026 against the Labour Code of Belarus, FSZN rules and the 2026 income tax rates. Rates change, so we confirm them for each engagement.
What you can do without a Belarusian company
| Activity | Company needed? |
|---|---|
| Employing staff | Yes, or an employer of record |
| Engaging independent professionals | No, if they are genuinely independent |
| Selling from abroad | Not for hiring, but check the tax position |
| Opening an office or trading locally | Yes |
Why you cannot employ directly from abroad
A Belarusian employer registers with the tax authority, the FSZN and Belgosstrakh, withholds tax and pays contributions. These steps need a local legal presence.
No Belarusian company yet? Our Local Team can be the legal employer while you manage the work. See Employer of Record in Belarus.
When a Belarusian company makes sense
Once the team is large and long-term, a local company is usually the next step. Check any sanctions and payment restrictions that affect your business before you commit.
Permanent establishment risk
An employer of record does not by itself create a permanent establishment, but employees who conclude contracts for you can. Review revenue-generating roles with your tax adviser.
Moving to your own company
When your company is registered, we agree a transfer date and the employee joins your company.
FAQ: operating without a company
Can a foreign company employ people in Belarus directly?
Not without registering locally. An employer of record handles it.
Can I engage contractors without a company?
Yes, for genuinely independent work. See On-Demand Talent in Belarus.
Does an EOR create a permanent establishment?
Not by itself.
Hiring your first employee in Belarus?
Our Local Team employs the person, runs payroll with FSZN and income tax, and handles the paperwork, while you manage the day-to-day work.
Related
How we employ your team in Belarus.
Contracts, leave, termination and more.