Individuals who received income in 2025 are required to submit a tax return (calculation) on income tax:
- abroad and (or) from outside the Republic of Belarus, provided that the individual is a tax resident of the Republic of Belarus;
- from the sale during the year of two or more vehicles whose mass does not exceed 3.5 tons, with a number of seats not exceeding eight;
- from the sale of other vehicles during the year;
- from sale within five years more than one:
- residential building;
- apartments;
- summer cottage;
- garden house;
- garage;
- parking space;
- an unfinished capital structure located on a land plot provided for the construction and maintenance of a residential building, gardening, or summer cottage construction;
- land plot owned by right of ownership;
- from the sale of administrative, office, retail, warehouse or other premises;
- as a result of gifts from individuals in an amount exceeding 11,516 BYN, including those received from abroad, in total from all donors.
For reference: Gifts from persons who are closely related or related by marriage are completely exempt from income tax.
- from sources in the Republic of Belarus in the form of dividends, income within the framework of labor relations, as well as under civil law contracts for the performance of work, provision of services, creation, use of intellectual property, alienation of property rights to them, if such income for 2025 exceeded in total 220,000 BYN;
- other.
The tax return (calculation) can be submitted in the following ways:
- to the tax authority in person,
- send by mail,
- electronically through the payer's personal account on the MTD website
Ministry of Taxes and Duties website – nalog.gov.by
Deadlines for filing returns and paying taxesа
- The deadline for filing a tax return (calculation) is no later than March 31, 2026
- The deadline for paying income tax is no later than June 1, 2026
Failure to submit a tax return (calculation) and failure to pay income tax entails administrative liability.
