What is personal income tax in Belarus? Income tax in Belarus How to calculate income tax from wages in Belarus

One of the most common questions that clients ask us when opening companies is “ What taxes do enterprises pay in Belarus?" In this article we will try to give you a complete understanding of the tax burden of organizations and tell you about the main rules of tax legislation.

Legal entities registered on the territory of the Republic of Belarus, under the general taxation system, pay the following taxes, fees and other obligatory payments:

value added tax – VAT, rate 20% of turnover on sales of goods, works or services;
income tax, rate 18% of taxable profit;
insurance contributions for compulsory social insurance of employees, social insurance, rate 34% of the wage fund;
compulsory insurance against industrial accidents, rate 0.6% of the wage fund.

In addition, if required by the legislation of the Republic of Belarus:

property tax;
land tax;
excise taxes;
environmental tax;
tax on the extraction (withdrawal) of natural resources;
offshore tax;
stamp duty;
other taxes.

Local taxes and fees

Let's look at what local taxes in the Republic of Belarus include.

Dog ownership tax

Payers are animal owners. Object – dogs over three months of age. The rate is calculated based on the dog's height.

Resort fee

Payers are individuals. Object – the fact of being in health institutions. Base – the price of services provided or travel. Rates vary, but cannot be more than five percent.

Collection from suppliers

Payers are persons who collect and procure mushrooms, plants, and other raw materials for the purpose of their further industrial processing and sale. The base is the cost of the harvested goods; the rate can be no higher than five percent.

Republican taxes

Republican taxes are the main taxes that form the state budget of the Belarusian Republic. See below for a detailed description of each tax.

Income tax

When calculating gross profit, the costs of production and sales of products, as well as non-operating expenses, are taken into account.

The Tax Code of the Republic of Belarus establishes the following income tax rates:

24% – basic tax rate;
10% - for organizations producing laser-optical equipment, for residents of science and technology parks and some other organizations;
5% – for members of the scientific and technological association created in accordance with the legislation of the Belarusian State University, in terms of revenue from the sale of information technologies and services for their development;
12% – applies to dividends paid.

VAT

Value added tax is an indirect tax, since the payers are not entrepreneurs, but consumers of goods and services.

Tax rates:

20% is the general rate applied when selling goods.
10% is the rate that applies to the sale of plants, poultry, livestock and animals, fish and beekeeping products produced in the territory of the Republic of Belarus.

Property tax

The rate of this tax is 1% of the residual value of fixed assets.

Since 2017, a tax benefit has been introduced for capital mothballed buildings that are included in the List of unused (inefficiently used) buildings.

Previously they were not exempt from paying tax.

For legal entities, the tax base is calculated annually based on the residual value as of January 1 of the reporting year. The procedure for paying real estate taxes is quarterly, no later than the 22nd day of the first month of the quarter following the reporting one.

Land tax

All legal entities that own land plots on the territory of Belarus pay this tax, and foreign and joint ventures pay it, just like Belarusian companies - without benefits in this area.

The land tax rate (or land rent) is calculated based on the cadastral value of the land plot, and for agricultural land - on the cadastral valuation score.

Land tax rates for legal entities also depend on the area and territorial location of the land plot, the presence of increasing coefficients, etc.

Income tax of the Republic of Belarus

The amount of monthly charges depends on the activity for which the citizen receives income.

The flat rate for individuals is 13%. 16% is charged to notaries, lawyers and entrepreneurs.

Income tax in the Republic of Belarus is established for persons receiving income from rent for real estate. The size depends on the area of residence. Individuals officially working in the field of high technology must pay monthly 9% income tax in the Republic of Belarus.

Environmental tax

Environmental tax is paid by business entities for harmful effects on the environment.

Environmental tax is paid if enterprises carry out:

Emissions of pollutants into the atmosphere.
Storage or disposal of production waste.
Wastewater discharge.

Stamp duty

Stamp duty is paid by individuals and entrepreneurs.

Tax rates:

15% - transfer to international organizations.
20% - issuance of copies of promissory notes and bills of exchange.

Taxes for individuals

Working citizens are required to pay personal income tax on a monthly basis. Individuals are charged an income tax of 13%, for real estate - 0.1% of the price of premises, land, vehicle. Citizens of the country, according to the Tax Code of the Republic of Belarus, must pay local taxes. Individuals may be payers of VAT, excise taxes, and state duties.

Electronic declaration

Electronic declaration of payment of indirect taxes and import of products from the territory of the republics of the Eurasian Economic Union was introduced in Belarus in 2015 on January 1.

Countries included in the EAEU:

Armenia.
Belarusian Republic.
The Republic of Kazakhstan.
Kyrgyzstan.
Russian Federation.

Let us remind you that the following taxes are considered indirect:

Excise taxes.
Value added tax.
Fiscal monopolies.
Customs duty.

Electronic declaration allows not only to control the export and import of goods, but also to exchange information with other EAEU countries.

Other taxes

Let's look at what other taxes exist in the Republic of Belarus.

Tax on deposits

This tax has already been approved at the state level thanks to Decree No. 7, which was signed by Alexander Lukashenko in November 2015. The decree itself came into force in April 2016.

From April, a tax of 13% will not be calculated on the amount of the entire deposit, but only on the accrued interest.

You will have to pay it:

for those who chose a ruble deposit for a period of less than a year;
those who have chosen a foreign currency deposit for a period of less than two years;
for those who decided to withdraw money from a long-term deposit before the expiration date.

To pay this tax, you will not need to go to the tax office. The banks themselves will debit the required amount from your account. Also in Belarus, the introduction of a tax on purchases in foreign online stores is currently being considered.

Car sales tax

The car sales tax is an income tax that relates to the republican taxes and fees of the Republic of Belarus. The sale of the first car is not subject to taxes, but the sale of the second car in a year means that a person is obliged to pay a tax to the treasury of the Republic of Belarus.

Tax calculation: rate – 13%.

Tax on debt

Debt tax is an income tax on the amount borrowed. The debt tax in Belarus was introduced on January 1, 2015. The essence of this tax is that a person who has loans or credit from a foreign organization or from a private individual who does not have a permanent establishment in the Belarusian Republic is obliged to pay a certain amount to the state for the use of money. Unrepaid debt is subject to tax.

The income tax rate is 13% of the debt.

But it is worth remembering that funds that were borrowed or credited from Belarusian banks or financial organizations are not subject to tax.

You also won’t have to pay tax if the money was borrowed from relatives.

Tax on parasitism

The tax on parasitism in Belarus is a special levy that all citizens of the Republic of Belarus who have been unemployed for more than six months are required to pay. This tax contribution was introduced to prevent social dependency and reduce unemployment in the republic.

Tax will not be charged on:

incapacitated citizens and disabled people of any group;
persons under 18 years of age;
citizens of retirement age: men over 60 years old, women over 55 years old;
raising a child under 7 years of age; disabled child under 18 years of age; three or more minor children;
living on the territory of the republic for less than 183 days a year (documentary confirmation is required - an exit stamp in the passport).

Conclusion

When assessing the tax system of Belarus, it should be noted that its basic tax law is modern, understandable, and detailed. There is a tendency to stimulate the development of industries engaged in activities in the field of high technologies, as well as producers of agricultural products. This is done by providing these categories of taxpayers with benefits and preferences.

A special role in the taxation system for individuals is assigned to income tax. In the 2007 consolidated budget it amounted to 6.5%, or 3.1% of GDP. In 2008, its share in budget revenues was determined at 6.8%, or 3.03% of GDP.

Like other taxes, income tax is an economic lever with the help of which the state, on the one hand, influences the level of real income of the population, and on the other, generates budget revenues. The goals and basic principles of collecting income tax in Belarus are in many ways similar to those adopted in a number of industrialized countries.

The procedure for collecting income tax in the Republic of Belarus was introduced in accordance with the Law of the Republic of Belarus “On Income Tax from Individuals” with amendments and additions dated November 13, 2008. Currently, the procedure for calculating and paying tax from individuals is regulated by this law.

Income tax payers are individuals:

Citizens of the Republic of Belarus;

Foreign citizens and stateless persons permanently residing on the territory of the Republic of Belarus (if the duration of their stay exceeds 183 days in a calendar year);

Persons who are not permanently present on the territory of the Republic of Belarus (i.e., staying on the territory of the Republic of Belarus for 183 days or less).

Object of taxation is the total income of an individual received by him in a calendar year, both in cash (in Belarusian rubles and foreign currency) and in kind.

The income of an individual refers to any received (accrued) funds and material assets.

The range of income subject to taxation in the Republic of Belarus is quite wide. The main ones are the following:

Salaries, bonuses and other remunerations related to the performance of job duties, including part-time work, scholarship amounts paid to residents, graduate students and doctoral students.

Income from performing work under civil contracts (regardless of their duration), including copyright contracts.

Additional income from indexation.

Income generated as a result of payment at the expense of legal entities and individual entrepreneurs for the cost of various kinds of vouchers, courses, medical or household services, cheaper food, purchase of travel tickets, various types of subscriptions, excursions, and fees for studying in educational institutions.

Amounts received for reporting, provided that documents and reports on their expenditure have not been submitted to the tax agent within the time limits established by law, the spent balances of such amounts have not been submitted, and within a 30-day period from the date of expiration of the specified period, the tax agent has not accepted an order to withhold the debt on them.

The amount of excess of the amount of rent and tariffs established taking into account benefits for the population living in public and private housing stock over the payment actually paid by individuals for living in residential premises.

The amount of rent received by the lessor, as well as the cost of improvements to property that was in the use of others and returned to its owner (except in certain cases).

Amounts received by individuals on the security of property, including items for personal (household, family) use, as well as on the security of securities and not returned within the established time frame.

Amounts of insurance contributions, if these amounts are paid for an individual from the funds of legal entities and (or) entrepreneurs, with the exception of cases where employers provide compulsory insurance for their employees in the manner established by the legislation of the Republic of Belarus, as well as under voluntary insurance contracts for additional pensions and civil insurance the employer's liability for harm caused to the life and health of the employee, if these contracts do not provide for insurance payments to insured individuals without the occurrence of an insured event.

According to the legislation of the Republic of Belarus, the amount of insurance payments received by him, the amount of expenses reimbursed by insurers for an individual - the insured, made in connection with the investigation of the circumstances of an insured event, amounts in compensation for damage caused by an individual, and some others are not considered income.

Income in kind for for tax purposes are taken into account at regulated prices (tariffs), and in their absence - at free prices (tariffs) on the date of calculation of the income of an individual from a given legal entity or entrepreneur (source of income payment).

Income in foreign currency for for tax purposes are recalculated into Belarusian rubles at the exchange rate of the National Bank of the Republic of Belarus on the date of their receipt.

Payment of tax on income received in foreign currency is made, at the request of the payer, in Belarusian rubles or foreign currency purchased by banks of the Republic of Belarus.

Total annual income is determined at the end of the calendar year as the total amount of all income (except for income not included in the taxable total annual income) of an individual received from all sources for the calendar year.

The income tax benefit system has a very wide range of coverage. The legislation of the Republic of Belarus exempts a whole range of personal income and types of payments from income tax.

The benefits provided apply to different categories of citizens and pursue different goals. In accordance with the legislation of the Republic of Belarus, taxpayers have the right to standard, social, property and professional benefits. These signs can be used as the basis for grouping many benefits for a better perception of this complex system.

The following income is not subject to taxation.

1. Pensions, scholarships, benefits, alimony;

2. Income from certain works and activities

3. Subsidies;

4. Income received by individuals from alienation for compensation;

5. Inheritance, donation, gratuitous assistance;

6. Winnings, interest, bonuses, rewards, prizes;

7. Material assistance and other payments for social protection purposes;

8. Compensation payments;

9. Benefits for members of the military, internal affairs bodies, financial investigation bodies, emergency departments and civil servants when performing their official duties;

10. Various types of compensation payments that are not subject to taxation.

For tax purposes, standard deductions are deducted from income: before January 2009, these were income in the amount of the basic amount for each month of the year, income for the maintenance of children and dependents in the amount of 2 times the basic amount for each child under 18 years of age and each dependent for each month of the year, etc. However, with changes in tax legislation this year, the amount of the deduction was increased by more than 7 times - from 35,000 rubles. (one BV) in the past year up to 250,000 rubles. per month from January 1, 2009, but it applies only to payers whose income does not exceed 1,500,000 rubles. per month or 18,000,000 rubles. in a year.

Responsibility for the legality of receiving these deductions rests with the individual.

Elimination of double taxation

Income received abroad by citizens of the Republic of Belarus, as well as foreign citizens and stateless persons permanently residing in the territory of the Republic of Belarus, is included in income subject to taxation in the Republic of Belarus.

In this case, the amounts of income tax paid abroad in accordance with the legislation of foreign states by citizens of the Republic of Belarus, as well as foreign citizens and stateless persons permanently residing in the territory of the Republic of Belarus, are counted when paying income tax in the Republic of Belarus.

These provisions also apply to income tax from carrying out activities for which fixed tax amounts are established. The amount of creditable amounts of tax paid abroad cannot exceed the fixed amounts of tax calculated in accordance with the legislation of the Republic of Belarus.

If an international treaty concluded by the Republic of Belarus establishes rules other than those contained in the Law, then the rules of the international treaty apply.

Previously, in accordance with the law, there was a scale of tax rates (amounts), which was later replaced by a single tax rate of 12%, which will be discussed below.

Taxation of income received by individuals at the place of their main work (service, study) during the calendar year

Income from the place of main work includes any income received during the calendar year by individuals:

Those who are in labor and related relationships with legal entities and entrepreneurs based on an employment contract, as well as membership in cooperatives, enterprises, partnerships and organizations;

Are lawyers;

Working in enterprises with foreign investments and foreign legal entities, in their branches, departments, representative offices and in institutions created on the territory of the Republic of Belarus with the participation of foreign organizations, firms and management bodies, in international associations and organizations, foreign firms, banks and their representative offices, diplomatic, consular and other official representations of foreign states;

Military personnel, private and commanding officers of internal affairs bodies in connection with the performance of service duties;

Those working (including clergy) in religious organizations.

The income of an individual on an accrual basis includes income received from a legal entity and an entrepreneur at the place of main work (service, study) from the performance of labor duties, including part-time work, as well as from the performance of work under civil contracts and other income.

The tax is calculated and withheld by legal entities and entrepreneurs who are tax agents on a monthly accrual basis from the beginning of the calendar year.

Tax is calculated and withheld from the taxable income of an individual, calculated as the amount of his income reduced by the amount of income not subject to taxation (preferential) at existing rates, with the previously withheld tax amount offset.

The tax is calculated on the income of the month for which the payment is made, and is withheld when the income for this month is issued.

Tax on bonuses and remuneration of any nature and frequency is withheld either when they are paid from the actually accrued amounts of bonuses and remunerations at established rates without making social deductions, or with the deduction of income in the amount determined by law.

When calculating tax for a month, its amount is determined based on accrued income on an accrual basis from the beginning of the calendar year at existing rates, with the previously withheld tax amount offset.

If the amounts of bonuses and remunerations of any nature and frequency are accrued in amounts less than the amounts deducted from the income of an individual (social deductions), then at the time of their payment the tax is not withheld.

When an employee goes on vacation the tax is calculated on the income accrued from the beginning of the calendar year and the accrued amount of vacation pay (regardless of which month of the calendar year they are due), taking into account non-taxable income.

Amounts accrued during vacation falling in the next calendar year are included in the income of the new calendar year.

A similar procedure applies when accrual of temporary disability benefits.

Additional income from indexation is subject to taxation in conjunction with the income of the calendar year in which they are accrued.

Tax is not withheld from income under civil contracts paid to individuals upon presentation of a certificate of state registration as an entrepreneur in the Republic of Belarus.

When paying income to specified persons without withholding the due amounts of tax, the document for the transfer of funds to the current (settlement) account of the entrepreneur indicates the payer's registration number (UNR) assigned to the entrepreneur, the number and date of issue of the state registration certificate, and the name of the authority that issued it. When paying income in cash, similar information is indicated in the cash receipt order.

In all cases, tax is withheld from accrued income subject to taxation, regardless of whether any deductions are made from this income by order of the employee himself or by decision of a court or other authorities.

Legal entities and entrepreneurs are required to present payment documents, and banks, accordingly, transfer to the budget the amount of calculated and withheld tax on personal income no later than the day of actual receipt of cash from the bank for wages or no later than the day of transfer from the bank accounts of employers due amounts to employees, as well as upon receipt of funds for the payment of bonuses and remunerations of any nature and frequency.

Legal entities and entrepreneurs who pay labor from proceeds from the sale of products (goods, works, services) or in kind, present payment documents for the transfer of calculated and withheld tax amounts to the budget, and banks, accordingly, execute them no later than the next day after the day of payment of funds for wages per month.

If there are insufficient funds in the accounts of legal entities and entrepreneurs necessary for wages and other income and for the simultaneous transfer of calculated and withheld tax amounts to the budget, the tax is transferred in an amount proportional to the balance of funds in the account, which is recorded in the payment instructions to the institution bank to transfer taxes to the budget.

The amount of tax transferred upon receipt of funds for wages per month cannot be lower than 9% of the amount of funds actually received from the bank and allocated for wages for the month.

Checks for funds for wages and other income are paid, and payment instructions for transferring funds to the accounts of individuals (except for entrepreneurs) are executed by banking institutions only with the simultaneous transfer of tax to the budget,

Upon presentation to the bank institution of a check for the issuance of funds for wages to employees going on vacation or dismissed, payments under civil contracts, wage payments for the first half of the month, etc. (except for bonuses and rewards of any nature and frequency) in the interim periods between the established deadlines for the payment of wages, payment instructions for the transfer of tax may not be submitted, and these tax amounts are transferred within the deadlines established for employers on a monthly basis when issuing wages for the second half of the month . If the deadlines for the payment of wages are not established, then payment instructions for transfer are submitted to the bank institution simultaneously with the presentation of a check for receiving funds for wages and other income.

Prohibited transfer of tax on personal income at the expense of funds of legal entities and entrepreneurs (except for cases of issuing loans, borrowings, credits).

Legal entities and entrepreneurs who violate the established procedure for transferring tax are held accountable by the tax authority in the form of a fine in the amount of the tax paid. In this case, the taxable income of individuals increases by the amount of tax paid by the tax agent.

Taxation of income received outside the place of main work (service, study) during the calendar year

This category of income includes any income received by individuals other than their main place of work (service, study) from legal entities and entrepreneurs. They also include income received by individuals at their previous place of main work (service, study) after their dismissal or in cases where the individual does not have a main place of work (service, study).

Taxation of income of foreign citizens and stateless persons

For tax purposes, foreign citizens and stateless persons are divided into those permanently residing on the territory of the Republic of Belarus and those not classified as permanent residents.

Determination of taxable income, calculation and withholding of tax on the income of foreign citizens and stateless persons who are considered as permanently located on the territory of the Republic of Belarus are carried out in the general manner described above.

Only certain categories of foreign citizens and stateless persons are not subject to income tax: members of the staff of a foreign state mission with diplomatic and consular status, members of the administrative and technical staff of the mission, as well as members of their families living with them if they are not citizens of the Republic of Belarus - for all income, except for income from sources in the Republic of Belarus not related to the diplomatic and consular service.

Income tax benefits on the income of foreign citizens and stateless persons permanently residing on the territory of the Republic of Belarus are provided in the same manner as for citizens of the Republic of Belarus.

Income received from sources in the Republic of Belarus is any income paid (issued) by legal entities, entrepreneurs or individuals located on the territory of the Republic of Belarus.

Income from the sale of goods is recognized as received from sources in the Republic of Belarus if the place of their sale is recognized as the territory of the Republic of Belarus. Any other income is recognized as received from sources in the Republic of Belarus if the source of its payment is a foreign organization that has opened its representative office in the Republic of Belarus and (or) operating on the territory of the Republic of Belarus through a permanent representative office, a Belarusian organization, as well as individuals, including individual entrepreneurs and persons equated to them for tax purposes, permanently residing in the Republic of Belarus and located on its territory at the time of payment of income.

Taxation of income under employment contracts is carried out in accordance with the generally established procedure and at rates in accordance with the Law of the Republic of Belarus “On Personal Income Tax” with the provision of benefits.

If an international treaty establishes other rules, then the rules of the international treaty apply.

Taxation of income from business activities

Payers of tax on income from business activities are individuals carrying out business activities in the manner established by the legislation of the Republic of Belarus, as well as carrying out private notarial activities.

The object of taxation is income, defined as the difference between proceeds (in cash and in kind) from the sale of products (goods, works, services), other assets (including fixed assets, inventory assets, intangible assets, securities), income from non-operating operations and documented costs associated with generating these incomes. The amounts of financial receipts included and not included in income from business activities are determined in accordance with the Law.

The composition of expenses and the procedure for their exclusion from revenue are determined by the Regulations on the composition of expenses associated with the extraction of income from business activities.

The resulting amount of tax overpayment must be offset against future payments or refunded.

Tax returns (calculations) are submitted to the tax authority at the place of registration no later than the 20th day of the month following the reporting quarter, in the prescribed form.

The basis for drawing up a tax return (calculation) is tax accounting data based on accounting data for income and expenses of business activities, which is carried out in accordance with the Instructions on the procedure for keeping records by individual entrepreneurs.

The tax return (calculation) is submitted regardless of whether the entrepreneur has a tax liability for the corresponding reporting quarter.

A tax return (calculation) is not submitted by an entrepreneur if he has not carried out entrepreneurial activities since the beginning of the calendar year and has not received income subject to taxation in accordance with this section. The basis for exemption from submitting a tax return (calculation) in these cases is a certificate drawn up by an official of the tax authority based on an oral report from the entrepreneur. Drawing up this certificate does not relieve the entrepreneur from liability for failure to submit a tax return (calculation) within the established time limits when actually carrying out activities, the taxation of income from which is carried out in the manner established by this section.

Termination of entrepreneurial activity in the prescribed manner during the reporting quarter does not exempt the entrepreneur from submitting a tax return (calculation) for the specified quarter and a tax return (calculation) on total annual income. For subsequent reporting quarters of the year, starting from the quarter following the reporting quarter in which the activity was ceased, a tax return (calculation) is not submitted.

If the deadline for submitting a tax return (calculation) falls on a weekend (non-working day) or holiday, it is postponed to the first working day after the weekend (non-working day) or holiday.

The tax is paid no later than the 5th day of the second month following the reporting quarter.

If the tax payment deadline falls on a weekend (non-working day) or holiday, it is postponed to the first working day after the weekend (non-working day) or holiday.

Individual entrepreneurs declare their total annual income in accordance with the current general procedure for declaring income by individuals.

It has been established that individual entrepreneurs using hired workers, when receiving money from the bank to pay for labor on a monthly basis, simultaneously submit payment orders to the bank to transfer to the budget the amounts of income tax actually withheld in accordance with the law, but not less than 9% of the actual amount. funds received from the bank for wages.

Taxation of other income

Other income includes income of individuals not included in the categories of income discussed earlier, the taxation of which, in accordance with the Law, is not assigned to the source of payment of income.

They include income received abroad or from abroad (regardless of the type of such income ) , as well as income received from individuals who are not entrepreneurs, including under employment and civil law contracts, other income, tax withholding from which is not assigned to tax agents.

The tax is calculated on the amount of taxable income, the amount of which is determined taking into account legally established benefits.

For individuals who have received royalties, income from leasing, renting property, including residential (non-residential) premises, income from the alienation of property for compensation, taxable income is reduced by the amount of documented expenses associated with obtaining the property.

When receiving income during the year, individuals, within 30 days from the date of receipt of income, submit to the tax authority at the place of registration a tax return (calculation) in the prescribed form, which indicates the amount of income actually received and the amount of expected income by the end of the calendar year .

Submission of the said declaration (calculation) is not required if the income expected for the current year is indicated in the declaration of total annual income for the past calendar year, on the basis of which the tax amount for the current year was calculated for the payer.

It is also not required to submit a declaration when receiving income that is not subject to taxation due to its classification as preferential income.

Individuals for whom the activity of leasing (subleasing) to other individuals, renting (subletting) residential and (or) non-residential premises is not entrepreneurial, are obliged to provide such premises before the deadline established in the lease or lease agreement for residential (non-residential) premises. lease or rental, register the agreement with the local executive and administrative body or (for sublease agreements for residential premises in public housing buildings) with the housing maintenance organization operating the relevant residential building.

The tax authority calculates the tax and delivers the tax notice to the payer within 15 days from the date the individual submits the declaration (calculation).

If income is not expected to be received by the end of the calendar year (the source of income has ceased or the receipt of income was of a one-time nature), the tax return (calculation) indicates zero estimated income and tax is calculated from the actual income according to the submitted tax return (calculation). Tax payment is made one month after delivery of the tax notice for tax payment.

The tax amounts calculated during the year are paid in equal installments according to the unfulfilled payment deadlines (after the established deadlines, the tax payment is made one month after the delivery of the tax notice for tax payment).

If during the year the income on the basis of which the tax amounts are calculated is exceeded, individuals are required to submit a tax return (calculation) to the tax authority at the place of registration within 5 days after the end of the month in which the increase in income occurred. Additional tax payments are made for unpaid due dates. Tax amounts are calculated within 15 days from the date an individual submits a tax return (calculation). If the extraction of income ceases during the year, an individual, within 5 days from the moment the extraction of income ceases, has the right to submit a tax return (calculation) on the income received to the tax authority at the place of registration. Recalculation of tax, collection, payment or return of calculated amounts are carried out within 15 days from the date of submission of the tax return (calculation) to the tax authority.

However, this does not exempt the payer from submitting a tax return (calculation) on the total annual income for the past year.

At the end of the year, no later than March 1, individuals are required to submit a tax return (calculation) on the actual income received for the past calendar year in the prescribed form in combination with other income.

If individuals who are not registered as individual entrepreneurs pay a fixed amount of income tax in accordance with the procedure established by the Government of the Republic of Belarus, then the submission of a tax return (calculation) on actually received income for the past calendar year is not required, except in cases when they are required to submit a tax return (calculation) on total income on other grounds.

In order to protect the economic interests of the state and ensure the timely payment of income tax from individuals, the Decree of the President of the Republic of Belarus established additional measures for obtaining information about the income of citizens coming from abroad.

In particular, postal operators and banks must submit to the tax authorities at the place of their registration (or location) information about the funds issued or transferred by them, received by individuals by transfer from abroad, no later than the 15th day of the month , following the quarter in which the specified funds were issued or transferred to individuals.

Features of taxation of individual income

Special income that has specific taxation includes:

Income received by individuals in the form of dividends on shares, as well as income received from the distribution of profit (income) of a legal entity, including in the form of interest on deposits of individuals in the authorized capital (property);

Income of individuals generated as a result of the liquidation or reorganization of legal entities, as well as as a result of a change in the share (share) of an individual. In this case, the specified income is subject to taxation to the extent that it exceeds the taxed income of an individual used by him to create (acquire) a share (share) in the authorized capital of a legal entity through making a contribution, share contribution, or purchasing shares; tax payment does not take place if the share (contribution, share) of an individual in the authorized capital (property) of a reorganized legal entity is directed to the formation of the authorized capital of a newly formed legal entity, the founder (participant), the owner of the property of which is this individual;

Income paid for the performance of public duties in election commissions, referendum commissions and commissions for conducting voting on the recall of a deputy;

Loans, borrowings, credits issued to individuals (except for those issued to persons registered as needing improved housing conditions, for the construction or purchase of residential premises) by legal entities (kr. ome banks and non-banking financial institutions issuing loans, borrowings, credits to individuals). At the same time, the tax paid by a legal entity at its own expense does not reduce the amount of the loan, loan, or credit issued to an individual.

As individuals repay their debt on loans, borrowings, credits, the previously paid amount of tax in an amount proportional to the repaid debt under the relevant agreement is subject to return to the legal entities that paid it. The refund is carried out by the legal entity independently at the expense of the total amount of tax withheld from the income of individuals - the amount of tax reduced by the amount due for refund is transferred to the budget. These rules do not apply when the loan is of a commercial nature.

In the event of non-repayment of a loan, credit, tax on amounts received under loan agreements, borrowing, credit, is subject to payment by individuals. After payment of tax by individuals, legal entities are refunded the amounts of tax paid by them when providing a loan, loan, or credit.

When calculating tax on transferred income, benefits are not applied.

Tax on the above income is withheld by the source of payment and transferred to the budget no later than the day following the day on which they were paid.

These incomes are not included in total income and are not subject to declaration.

Tax calculation on the income listed in this chapter received by foreign citizens and stateless persons is carried out taking into account the provisions of international treaties.

Declaration of total annual income by individuals, procedure for recalculation and payment of tax on total annual income

At the end of the calendar year, individuals (with the exception of foreign citizens and stateless persons who are not permanently located on the territory of the Republic of Belarus) who have received income subject to declaration are required to submit a tax return to the tax authority at the place of registration no later than March 1 (calculation) of total annual income for the past calendar year.

Termination of entrepreneurial activity in the prescribed manner during the year does not exempt an individual from the mandatory submission of a tax return (calculation) on total annual income at the end of the calendar year.

The requirement to submit a tax return does not apply to individuals:

Those who received income in the past calendar year only from their place of main work (service, study);

Those who received income from only one source (legal entity or entrepreneur) under civil law contracts;

Those who received only income that is not subject to taxation;

Those who have received only income that is exempt from mandatory declaration (in particular, income classified as “separate income”).

The named categories of individuals have the right to submit a tax return (calculation) on their total annual income in the event of failure to use the right to receive benefits and tax deductions during the year.

Individuals carrying out entrepreneurial activities in the manner prescribed by the legislation of the Republic of Belarus, private notary activities, as well as persons having income classified by law as “other income” are not exempt from submitting tax returns (calculations) on total annual income, regardless of the amount of income received. (except for those paying fixed amounts of income tax, if they are not required to submit a tax return (calculation) on their total annual income on other grounds).

Preferential income, for which limits have been established, is reflected in the declaration in cases where income exceeds such limits.

If an individual has discovered incomplete information or errors in the tax return (calculation) submitted by him on the total annual income, which led to an underestimation of the amount of tax payable, then he has the right to submit an updated tax return (calculation) on the total annual income by April 15 and pay the missing amount tax no later than May 15.

After the end of the calendar year, the tax authorities recalculate the tax based on the total annual income, calculated as the sum of all income of an individual received from all sources, reduced by income subject to preferential treatment.

The taxable aggregate annual income does not include income for which the legislation of the Republic of Belarus establishes fixed tax amounts, income from entrepreneurial activities, the taxation of which was carried out in the manner established for small businesses applying a simplified taxation system in accordance with the legislation of the Republic of Belarus, as well as income for which a different taxation procedure is established.

Taxable gross annual income also does not include income exempt from declaration.

Individuals are given the right to pay tax during the calendar year in the form of advance payments on their total annual income.

The difference between the calculated amount of tax on total annual income and the amounts of tax paid (withheld) during the year is subject to payment by individuals or, upon their application, refund or credit to them by the tax authorities no later than May 15 of the year following the reporting year.

The tax authority, upon receipt of information about the income (expenses) of an individual other than that indicated by the payer in the tax return (calculation) of total annual income, within 30 days from the date of receipt of such information, but no later than 5 days before the due date for tax payment total annual income (except for cases when such information was received by the tax authority less than 5 days before the tax payment deadline) recalculates the tax taking into account the information received and notifies the individual about the changed tax amount and the need to submit an updated tax return (calculation) .

If such information about the income (expenses) of an individual is received after the established tax payment deadline or less than 5 days before the payment deadline, then the tax authority within 15 days sends the individual a written notice of the need to submit an updated tax return (calculation) on the total annual income.

Amounts of personal income tax not withheld or not fully withheld by the tax agent (legal entity or entrepreneur) are withheld by the tax agent, but for no more than three previous years.

Excess amounts of tax withheld by the tax agent are counted toward future payments or returned to individuals upon their application, but not more than for the previous three years.

Tax amounts incorrectly calculated by the tax authority or the payer are collected or returned or counted towards the payment of future payments at the request of the payer, but not more than for the previous three years.

Amounts of tax not paid as a result of understatement of income or failure to submit a tax return (calculation) are collected for the entire period of understatement of income or failure to submit a tax return (calculation).

The procedure for returning excessively withheld tax amounts and withholding unwithheld or incompletely withheld tax amounts is determined by the Government of the Republic of Belarus.

The obligations of individuals and their liability for violation of tax legislation are regulated by the Law of the Republic of Belarus “On Personal Income Tax”.

The Law of the Republic of Belarus dated November 13, 2008 No. 449-3 “On amendments and additions to certain laws of the Republic of Belarus on taxation issues”, which entered into force on January 1, 2009, introduced significant changes and additions to the Law of the Republic of Belarus dated 21 December 1991 No. 1327-XII “On personal income tax” (as amended and supplemented; hereinafter referred to as the Income Tax Law), in particular: income tax rates and the procedure for their application to the income of the population (individuals) have been changed; the size and procedure of tax deductions have been changed; certain adjustments have been made to the calculation, procedure and timing of tax payment by tax agents, etc.

Yes, Art. 18 of the Income Tax Law is set out in a new edition. Instead of the complex progressive scale of tax rates in force over the past 15 years, according to which the applicable tax rates increased depending on the level of annual income received from 9 to 30%, an income tax rate of 12% was introduced from January 1, 2009.

This rate meets all the necessary criteria for effective and fair taxation of current income of the population. In particular, its use provides:

Increasing the social justice of taxation and conditions for the legalization of income hidden from taxes;

Sufficient tax revenues;

Simplification of tax calculation and collection procedures.

Justice or the principle of progressivity in this case is achieved, firstly, due to the fact that even with the same rates for different incomes, the amount of tax paid will always be significantly greater for large incomes; secondly, by establishing the so-called tax-free minimum income (standard tax deduction), in order to remove low-paid segments of the population from taxation.

It is in order to ensure equal and fair taxation and exempt low incomes from tax that significant changes have been made to the system of applicable standard tax deductions established by Art. 13 of the 2008 version of the Income Tax Law. In particular, established sub. 1.1 Art. 13 of the Law on Income Tax, the standard tax deduction (in the current version in the amount of one basic value (BV) for each month of the tax period) has been increased by more than 7 times - from 35,000 rubles. (one BV) in the past year up to 250,000 rubles. per month from January 1, 2009, but it applies only to payers whose income does not exceed 1,500,000 rubles. per month or 18,000,000 rubles. in a year. Such a restriction should level the conditions for the application of a relatively low flat tax rate for low-income, middle- and high-income groups of the population.

Conclusions on the second chapter:

1. Income tax has a special role in the taxation system for individuals. Like other taxes, income tax is an economic lever with the help of which the state, on the one hand, influences the level of real income of the population, and on the other, generates budget revenues. The goals and basic principles of collecting income tax in the Republic of Belarus are in many ways similar to those adopted in a number of industrialized countries.

2. The procedure for collecting income tax in the Republic of Belarus was introduced in accordance with the Law of the Republic of Belarus “On Income Tax from Individuals” with amendments and additions dated November 13, 2008. This law establishes payers of income tax from individuals in the Republic of Belarus, objects of taxation, the timing of tax collection, establishes the procedure for declaring income received and other issues.

Income tax- this, as the name suggests, is a tax that is levied on the income of citizens. One of the main types of taxes. It is usually calculated as a percentage of income. Paid in . The amount and other aspects of calculation and payment of income tax are regulated by state legislation.

In the Republic of Belarus, the main document of tax legislation is the Tax Code.

On January 1, 2015, the Law of the Republic of Belarus No. 224-3 dated December 30, 2014 came into force. “On introducing amendments and additions to the Tax Code of the Republic of Belarus.”

Currently the following income tax rates apply in Belarus:

for income received as a quality - 13%;
for income from entrepreneurial, lawyer, notarial activities - 16%;
on income of individuals and related to the high-tech park - 9%;
for income from the rental of real estate, for individuals (if income does not exceed 5,555 rubles per year) - fixed tax amounts are established, their amount is determined by the regional and Minsk city Councils of Deputies.
for individuals on all other income - 13%.

The amounts of income from each source are added up to the taxable base, which, in turn, becomes the starting point for the calculation and source of payment of income tax. The basic information determining the procedure for its calculation and payment is contained in Chapter 16 of the Special Part of the Tax Code of the Republic of Belarus.

Most income tax payers are employees of enterprises, therefore they do not calculate and pay taxes themselves, but entrust this to accountants who calculate salaries. As a rule, various types of entrepreneurs and a number of individuals who received income from several sources apply independently.

In practice, the main difficulty in calculating the amount of income tax is the correct application of the system of tax deductions from the tax base.

So the following are subject to deduction:

the cost of vouchers for the health of children in the amount of 705 rubles per child under eighteen years of age, purchased from the funds of Belarusian organizations or individual entrepreneurs - Article 163, clause 1, clause 1.10;
income received from individuals, in the amount from all sources no more than 5,555 rubles - Article 163, clause 1, clause 1.18;
income that is not wages, incl. gifts, prizes, financial assistance received at the place of main work, no more than 1,678 rubles, the same from other organizations in the amount of no more than 111 rubles, from each source, respectively - Article 163, paragraph 1, paragraph 1.19;
assistance received by disabled people and orphans in the amount of no more than 11,102 rubles from all sources during a calendar year - Article 163, clause 1, clause 1.21;

Article 164, clause 1, clause 1.1 - in case of receiving taxable income less than 563 rubles per month, the amount of the tax deduction will be 93 rubles;
Article 164, clause 1, clause 1.2 - 27 rubles for each child under 18 years of age or dependent, regardless of the amount of income;
Article 164, clause 1, clause 1.2 - the above deduction for a child or dependent provided to a widow (widower), guardian, trustee, adoptive parent is 52 rubles;
Article 164, clause 1, clause 1.2 - the same deduction for parents with two or more children or disabled children will also be 52 rubles;

According to Article 164, clause 1, clause 1.3, the following have the right to a deduction in the amount of 131 rubles:

liquidators and other persons affected by the Chernobyl disaster;
Heroes of the Soviet Union, Heroes of Socialist Labor, Heroes of Belarus, Full Knights of the Orders of Glory, Labor Glory, Fatherland;
WWII participants;
persons who have benefits according to the Law “On Veterans” of April 17, 1992;
disabled people of the first and second groups, disabled people since childhood, disabled children.

According to clause 1.2, clause 1 of Article 165 of this Code, amounts of insurance premiums up to 2,874 rubles under life insurance contracts, additional pensions and medical expenses concluded with Belarusian insurance organizations are subject to tax deduction.

Also deductible are the costs of purchasing housing on lease - Article 166, clause 1, clause 1.1.

In Belarus, approximately 10% of the budget is generated from income tax.

“I will work in the Belarusian representative office of our company. The contract is for about a year. I heard that the income tax rate in Belarus is lower than ours in Russia. What tax will I, a Russian citizen, have to pay? Please tell me more about this. I. Melnikov, Ryazan."

Mikhail Rassolko,

Deputy Head of the Main Directorate of Taxation of Individuals of the Ministry of Taxes and Duties of the Republic of Belarus:

Since January 1, 2009, both Belarusians and Russians who work in our country under employment contracts pay income tax at a rate of 12 percent. It doesn’t matter whether the contract is for a month or six months. Although in Russia the time factor is taken into account. And, for example, if a citizen of Belarus works in a neighboring country for less than six months, then the tax on the income received as a result will be taken as from a foreigner - not 13, but 30 percent. In our country, a Russian, when receiving income from his main place of work, has the same rights and obligations as a native resident.

For example, an employee whose monthly income does not exceed 1.5 million Belarusian rubles is entitled to a standard tax deduction. In other words, 250 thousand Belarusian rubles (an amount equal to the forecast budget of the subsistence level for 2009) out of one and a half million are not taxed at all. In addition, another 70 thousand will be deducted for each child (140 thousand for a disabled child) or dependent.

According to the law, dependents include students and full-time students over 18 years of age receiving secondary, first higher, first secondary specialized or first vocational education, as well as a spouse who is on leave to care for a child under 3 years old. To receive these benefits, it is enough to submit a package of documents to the accounting department of the enterprise where you work. If the children are minors - copies of birth certificates, full-time students - a certificate from the educational institution (Russian or Belarusian does not matter). For a spouse on leave with a child, a certificate from her place of work or from the Russian social protection authorities that she receives benefits is suitable.

If your son or daughter wishes to study for a fee at a secondary specialized or higher educational institution in our country, then income tax will also be returned from the amounts spent on their education. If you want to insure your life, health, or enter into an agreement with an insurance company to accumulate an additional pension (for a period of at least 5 years), then 2 more basic amounts (currently 70 thousand Belarusian rubles) from the money that you pay to the insurers will also benefit.

Since your contract is for a year, it is important to know about the responsibilities that you, like any citizen of Belarus who stays in the country for more than 183 days and, accordingly, is its tax resident, will have to fulfill. In fact, there is only one obligation: at the end of the reporting period (December 31, 2009) and before March 1 of the next one, if you received income in Russia in addition to your salary at your place of work in Belarus, you will have to declare them. You can fill out an income tax return at the tax office at your place of registration or residence. Moreover, income from a neighboring country and taxes paid from it must be confirmed by a certificate from the Russian tax authorities. If you do not have time to issue a certificate before March 1, 2010, they will believe the certificate of the organization that paid the income, but will give a year for the certificate to be confirmed by the tax authority.

By the way

In Belarus, taxes are not levied on pensions, alimony, and scholarships. From the sale of one car per year and an apartment, garage, garden house - once every 5 years. In addition, taxes are not paid on inheritance, gifts from residents of the country in the amount of up to 17.5 million Belarusian rubles, material assistance, gifts, prizes from organizations or individual entrepreneurs in the amount of 5 million 250 thousand rubles during the year.

A peculiarity of the tax legislation of the Republic of Belarus is the fact that the Tax Code consists of two parts (general and special), adopted with a large time interval.
The general part, adopted on December 19, 2002, states that tax legislation consists of:

Tax Code
corresponding laws
international treaties
acts of the President and Government
acts of state authorities and local self-government.

The general part establishes a general system of taxes, introduces, changes, terminates their operation on the territory of the country, gives definitions of basic terms and concepts, and regulates all general issues of taxation.

The special part, adopted on December 29, 2009, contains a detailed description of all taxes and various tax regimes in force in the country.

All taxes in Belarus are divided into: republican and local

Value added tax. Payers are organizations and entrepreneurs, and when importing some goods, also individuals. Object – sales turnover for certain types of goods, works and services, as well as imports. The tax base is cash and other receipts from the sale of these works, services and goods. The minimum rate is ten percent.

Excise taxes. Payers are producers and importers of excisable goods. Traditionally, excisable products include alcohol-containing and tobacco products, some types of fuel and fuel oils, disinfectants and household chemicals. Rates depend on the type of product and are set both as a fixed amount and as a percentage of its cost.

Income tax. Payers are organizations. Object – gross profit, base – the difference between income and expenses in a certain period. The general rate is eighteen percent, preferential rates are established for knowledge-intensive industries and manufacturers of high-tech goods.

Tax on the income of foreign organizations that do not carry out activities on the territory of the republic through a permanent representative office. The tax base is profit minus confirmed expenses. The rate depends on the type of activity performed and varies from six to fifteen percent.

Income tax for individuals. The general rate is thirteen percent. A preferential rate of nine percent is established for employees receiving income from residents and non-residents of the Hi-Tech Park. The rate for entrepreneurs and notaries is sixteen percent, winnings are subject to a four percent rate.

Property tax. Payers are the owners and legal possessors of real estate. The tax base is determined based on the residual book value of the property or its valuation data. The rate varies from 0.1 to one percent depending on the type of property and the name of the payer.

Land tax. Payers are the owners and legal holders of land plots. Base – cadastral value of land. Rates are different for different categories of land.

Environmental tax. Payers are persons who carry out harmful emissions into the environment, as well as waste disposal. Base – volumes of such emissions. The rate depends on the type of harmful impact.

Tax on the extraction (withdrawal) of natural resources. Payers are all persons carrying out such production, except for government organizations. Base – production volume. The rate is set depending on the type of mineral.

Collection for the passage of motor vehicles of foreign countries on public roads. The rate depends on the type of transport and its weight. Vehicles weighing over five tons are taxed.

Offshore tax. Payers are residents. Object – transfer of funds to an offshore zone and fulfillment of other (non-monetary) obligations to a non-resident registered in an offshore zone. Base – transfer cost or contract price. The rate is fifteen percent.

Stamp duty. Object – transactions with bills. Base – the amount of the bill. The rate in cases directly provided for by law varies from fifteen to twenty-five percent, depending on the type of transaction, as well as the parties to the transaction. In cases not expressly provided for by law, the fee rate is 0.1 percent.

Consular fee, state fee, patent fees. Object – various legally significant actions carried out upon requests from citizens and legal entities, respectively: diplomatic missions and consular offices of the republic, various authorized government agencies, and the state institution “National Center for Intellectual Property”. Rates depend on the type of action sought.

There are also a number of fees and charges classified by the Tax Code of the Republic of Belarus as tax payments, the rates and collection procedure of which are regulated by other regulations.
Such fees include:

customs duties and fees (established by decrees of the President of the Republic of Belarus)
recycling fee (established by decree of the President of the Republic of Belarus dated February 4, 2014)
levy to finance government expenditures (established by the decree of the President of the Russian Federation of April 2, 2015 “On the prevention of social dependency”).

Local taxes and fees

Dog ownership tax. Payers are animal owners. Object – dogs over three months of age. The rate is calculated based on the dog's height.

Resort fee. Payers are individuals. Object – the fact of being in health institutions. Base – the price of services provided or travel. Rates vary, but cannot be more than five percent.

Collection from suppliers. Payers are persons who collect and procure mushrooms, plants, and other raw materials for the purpose of their further industrial processing and sale. The base is the cost of the harvested goods; the rate can be no higher than five percent.

Special tax regimes

The territory of the republic provides for a large number of special tax regimes, which include:

simplified taxation system
unified taxes: from individual entrepreneurs and other individuals, for producers of agricultural products
gambling tax
tax on lottery activities
fee for the implementation of: handicraft activities, activities in the field of agroecotourism
a single tax on imputed income

These regimes simplify taxation for certain areas of activity, as a rule, they replace, in whole or in part, several taxes in different combinations.

Conclusion

The legislation has carefully worked out a large number of special simplified tax regimes, compared to other CIS countries, which has a beneficial effect on the development of small and medium-sized businesses.

Tax rates for the main taxes (income, VAT, profit) are very liberal. However, the total number of taxes in the country is considerable.

Even with a very general analysis of the main provisions of tax legislation, what is especially striking is the fact that the amount of taxes collected from individuals is excessive. In addition to traditional taxes, there are also those that do not exist in any other CIS state: a tax on dog owners, a fee to finance government spending, a resort fee.

It is difficult to assess whether this is good or bad. Provided financial stability and a high level of income of the population, the presence of these taxes has a positive effect on the interests of the state, since at low rates for taxpayers these fees and taxes are not too burdensome. But if the level of income of the population is low, then collecting, in addition to the main ones, such secondary fees does not seem fair and correct.

The article was prepared by specialists from SoyuzPravoInform LLC.

Republican taxes

Republican taxes are the main taxes that form the state budget of the Belarusian Republic.

VAT

Value added tax is an indirect tax, since the payers are not entrepreneurs, but consumers of goods and services.

VAT rate in Belarus

Tax rates:

20% is the general rate applied when selling goods.
10% is the rate that applies to the sale of plants, poultry, livestock and animals, fish and beekeeping products produced in the territory of the Republic of Belarus.

Income tax

The general income tax rate is 18%. But there are a number of exceptions when the rate is reduced.

List of situations that contribute to reducing the income tax paid:

Production of high-tech goods – 12%.
Dividends – 12%.
Production of laser and optical equipment – 10%.

Income tax is paid once a year by enterprises and organizations that make a profit in the course of their activities. The declaration is submitted to the tax office by January 22, and payment must be made by March 22 each year.

Income tax in Belarus compared to other countries

Personal income tax

Income tax is paid by citizens from their monthly salary. The tax forms almost 10% of the state budget of the Belarusian Republic.

In addition, if a person has deposits in financial institutions or banks, then he is required to pay tax on the deposit. The tax contribution is equal to 13% of the income received from the deposit.

The calculation of the tax rate depends on the type of human activity. So if a resident of the Republic of Belarus receives dividends, then he is obliged to pay 13%. Income from business, lawyer or notary activities is subject to a tax of 16%. The uniform income tax rate for individuals for all other types of activities is 13%.

Persons who rent out apartments and houses for the purpose of generating income are also required to pay income tax.

Short video about taxes in Belarus

The rate for renting out an apartment depends on the region and city.

Table: tax amount for renting out apartments

City	Tax rate (expressed in Belarusian rubles)
Brest region
Brest	29.0
Baranovichi	21.5
Pinsk	21.5
Cities of district subordination	10.7
Other territories	7.5
Vitebsk region
Vitebsk
Central zone	27.0
Transition zone	26.0
Cities of regional subordination	10.0
Orsha	15.0
Polotsk	15.0
Other territories	8.0
Gomel region
Gomel	From 29.20 to 30.20
Zhlobin	22.20
Mozyr	22.20
Rechitsa	22.20
Svetlogorsk	22.20
Kalinkovichi	12.60
Rogachev	12.60
Other territories	11.20
The Grodno region
Grodno	28.20
Volkovysk	18.00
Lida	18.00
Novogrudok	18.00
Slonim	18.00
Smorgon	18.00
Other cities of the Grodno region	13.00
Minsk Region
Zhodino	15.30
Other cities	15.00
Mogilev region
Mogilev	27.20
Bobruisk	23.30
Gorki	15.50
Krichev	15.50
Osipovichi	15.50
Other cities	11.70
Minsk by zones
1 planning room	30.50
2 planning	25.50
3 planning	21.50
4 planning	21.50
5 planning	17.50

Taxes levied on individuals

Income tax deductions

The standard tax deduction is the amount by which income taxes are reduced. Deductions are income tax benefits that can be used by such citizens of the Republic of Belarus as:

Residents of the Republic of Belarus with a monthly salary below the established limit (563 Belarusian rubles). The income tax refund is 93 Belarusian rubles.
A parent raising a child under 18 years of age alone. Deduction – 52 Belarusian rubles.
Parents with more than 2 dependent children. 52 Belarusian rubles are returned.

Property Tax Fee

Real estate tax is paid by all citizens of the Belarusian Republic who have personal real estate, that is, real estate and housing in this country. It is paid by both individuals and legal entities.

Objects subject to taxation:

Apartments.
Own rooms.
Garages.
Parking spaces.

Even if a person is not the full owner of one of the above objects, but only owns a share, then he is also obliged to pay this type of tax.

Who is required to pay real estate tax in the Republic of Belarus

According to the law, a person has the right to choose for which real estate he will pay tax. To do this, you need to write an application to the tax office. If a person does not write an application, then the tax will be imposed on the property that first appeared in the ownership of the BR resident.

The following are exempt from tax:

Large families (more than 3 children).
WWII veterans.
People of retirement age.
Disabled residents of the Republic of Belarus.
Persons with 1st and 2nd disability groups.

Real estate located in rural areas is not subject to taxes.

All persons who use real estate for business activities are required to pay real estate tax.

The tax rate is 0.1 percent of the total value of the property. Payment of the fee is made through a bank, post office or tax office before November 15 of each year.

The Belarusian Republic also has a tax on profits from the sale of real estate, but there are some nuances here. To understand them better, we need to consider the situation with an example. There is no inheritance tax in this country, so even if a person inherited an apartment or house, he will not have to pay anything.

The share of real estate taxes in total tax revenues is 5%

If he wants to sell this apartment or house (or any other real estate) for the first time, then he also does not pay any taxes. But if a resident of the Republic of Belarus sells a second property within 5 years, then he is obliged to pay income tax to the state on its sale. The tax amount is 13 percent of the difference between the purchase price of real estate and its sale.

For example: a person inherited a house (or he bought it himself) for $50,000, and he sold it for $60,000, which means that the person pays 13% of $10,000 to the state budget.

Find out how to get a Belarusian passport,

Land tax

Land tax is paid by owners of land plots in the Belarusian Republic.

Table: land tax rates

How is land tax calculated in the Republic of Belarus?

Environmental tax

Environmental tax is paid by business entities for harmful effects on the environment.

Environmental tax is paid if enterprises carry out:

Emissions of pollutants into the atmosphere.
Storage or disposal of production waste.
Wastewater discharge.

Tax contribution on the extraction of natural resources

Taxes are imposed on the following types of activities:

Potassium mining.
Oil production.

Not subject to taxes:

Production of associated petroleum gas.
Sand mining.
Soil extraction.
Extraction of underground and surface waters.

Taxes on the extraction of natural resources are regulated by Ch. 20 Tax Code of the Republic of Belarus

Stamp duty

Stamp duty is paid by individuals and entrepreneurs.

Tax rates:

15% - transfer to international organizations.
20% - issuance of copies of promissory notes and bills of exchange.

If you are thinking of living in Belarus for some time, read how to apply for a residence permit in this country.

Local taxes

Dog ownership tax

People who have dogs are subject to taxation. In 2017, the dog tax was slightly changed. Let us recall that until 2017, the amount of tax on pets depended on the size of the pet.

Table: tax rate for keeping pets

The base rate is 24.5 Belarusian rubles.

How much will you have to pay to own a dog in one of the ancient cities of Belarus?

Resort fee

The resort fee refers to local taxes and fees in the Belarusian Republic. The resort fee is paid by individuals who are on vacation in such institutions as:

Dispensary.
Sanatorium.
Health Center.
Health Camp.
Pension.
Recreation center.

Other tax contributions

Tax on parasitism

This tax contribution is not paid:

Individuals under 18 years of age.
Pensioners. Let us remind you that in the Belarusian Republic women retire at the age of 55, and the stronger sex at the age of 60.
Students who are undergoing full-time study (full-time study). But the exception applies only to students who are receiving their first education. If a person is a full-time student and receives a second higher education, then he is not exempt from paying tax.
Decree on the introduction of a tax on parasitism
Persons with a disability group.
Incapacitated citizens of the Republic of Belarus.
Individuals who are on the territory of the republic for less than 183 days a year.
Representatives of religious organizations.
People who live in rural areas. For this group of the population such an exception was made due to the small number of vacancies in villages. The government considered that village residents mainly earn their living from farming, which means they work, so it is illegal to collect taxes from them.
Parents who have children under 3 years of age.
Individual entrepreneurs.
Representatives of jurisprudence (lawyers, notaries) whose annual income is more than 70 basic units.
Parents with more than 3 children.
Unemployed people who have been registered for no more than 3 years.
Owners of rented apartments. But only non-owners who pay a fee for rented apartments in Belarus can avoid paying tax.
People in prison.

Tax evasion is regarded as an administrative violation and is punishable by a fine.

One of the most absurd taxes in Belarus. Watch the video

In 2018, the tax on parasitism was 20 basic units.

Despite the fact that due to the introduction of the tax, the state budget was significantly replenished and unemployment decreased, the authorities canceled this fee in 2018.

Mushroom tax

The mushroom tax is one of the latest taxes adopted in the Belarusian Republic. The resolution was approved on December 31, 2016. It implies that from this date, all people who collect mushrooms, berries and herbs are required to pay a tax contribution. The tax amount is directly tied to the base value and depends on the type of product collected.

So, for example, mushroom pickers will have to pay a tax of 0.01 base value per kilogram of collected porcini mushrooms, boletuses or chanterelles. The same tax applies to the collection of lingonberries, blueberries, raspberries and blueberries. A tax of 0.03 basic units is paid per kilogram of collected dandelions, rowan, bird cherry or hawthorn.

But there is an amendment to the law that regulates that individuals are allowed to collect the above products, as well as wood or tree branches for free. The tax is paid only by legal entities whose products are used to make a profit.

Extract from the resolution of the Council of Ministers of the Republic of Belarus on the use of forest resources

Tax on winnings

According to the current tax legislation, every citizen of the Belarusian Republic who has won a lottery or gambling is required to pay a tax fee. The bet for the winner is 4%.

The tax rate is applied when winning:

in a casino;
poker;
on slot machines;
at the betting shop;
in a lottery draw;
in bookmakers' offices.

This tax still causes negative emotions among the population of Belarus

Tax on debt

But it is worth remembering that funds that were borrowed or credited from Belarusian banks or financial organizations are not subject to tax.

You also won’t have to pay tax if the money was borrowed from relatives.

Mining tax

On December 21, 2017, the President of the Belarusian Republic Alexander Grigoryevich Lukashenko approved the legislative act “On the development of the digital economy.” This law officially came into force in April 2018. This is the law on cryptocurrencies and mining. Let us recall that a cryptocurrency is a Bitcoin or other digital symbol (token) that is used in international circulation as a means of exchange.

Now Belarus is among the countries that have recognized cryptocurrency

Mining is an activity aimed at ensuring the functioning of the register of transaction blocks. In other words, people who carry out mining automatically become owners of tokens, which they receive as a reward.

The President of the Republic of Belarus stated that the tax on cryptocurrency and mining will take effect only from January 1. 2023.

This tax will not be paid by individuals. Tax will be charged only when exchanging cryptocurrency into the currency of one of the countries (for example, exchanging cryptocurrency for the US dollar). The tax rate depends on the currency.

Car sales tax

The car sales tax is an income tax that relates to the republican taxes and fees of the Republic of Belarus.

The sale of the first car is not subject to taxes, but the sale of the second car in a year means that a person is obliged to pay a tax to the treasury of the Republic of Belarus. The tax return must be submitted no later than March 1, and the tax itself must be paid by May 15.

In Belarus, every fourth resident has a car

Tax calculation: rate – 13%. Example #1: A person bought a second car for $3,000 and sold it for $3,500. Tax – 13% of the difference, that is, 13% of $500.

Example No. 2: a resident of the Republic of Belarus bought a second car for $3,000 and sold it for $2,800. In this case, no tax is paid, since the person did not receive any profit from the sale.

What taxes may still be introduced in the Republic of Belarus?

Tax contribution on plastic bags

A tax on plastic bags has not yet been introduced, but the authorities of the Republic of Belarus are planning to introduce it in the near future. According to the government, polyethylene poses a danger to the environment of the Republic of Belarus, therefore, in order to reduce the number of consumed plastic bags, a decision was made to introduce such a fee.

A plastic bag takes 200 years to decompose

The authorities claim that many citizens will not want to pay taxes for using plastic bags, so they will find a more environmentally friendly alternative.

The government of the Belarusian Republic decided to adopt the experience of EU countries, where a tax on packages was introduced a long time ago. For example, in Greece the tax on 1 plastic bag is 9 cents.

Childlessness tax

A tax on childlessness has not yet been introduced in Belarus, although many experts propose doing so. The essence of this tax is that all childless men aged 25 to 40 years are required to contribute a certain amount to the state budget of the Republic of Belarus.

In their opinion, this will increase population growth and also significantly replenish the treasury. A similar tax existed in the Soviet Union, when men without a family and children between 25 and 40 years old paid a tax of 6 percent of their monthly salary.

A hot topic for discussion for Russians too

Income tax benefits

For some categories of citizens there are additional benefits. They are called deductions, and they apply to those employees who, for some reason, have the opportunity not to pay income tax. Benefits apply to the following categories of persons:

having a preferential loan for the purchase of an apartment or house;
who received an income of no more than 620 BYN in the reporting period. rubles;
having dependent minor children;
disabled people of group 1 or 2, disabled children and those raising disabled children;
veterans of the Great Patriotic War and Heroes of the USSR.

Paying a deduction for a particular category can save up to 13% of the income they receive.

In addition to the standard ones, there are the following types of deductions:

professional;
social;
property

The first reimburses expenses related to the direct business activities of the taxpayer. Documentary evidence of expenses incurred is required. Social deduction is relevant for those who did not have a permanent place of work during the reporting period. This type is in demand when paying for education - the taxpayer himself or a member of his family. Property is provided to those who do not have a permanent occupation during the reporting period. Thus, the costs of building housing or purchasing housing bonds are compensated.

When you don't need to pay tax

Exempt from payment:

gifts, winnings in various lotteries and games;
delivery of recycled materials to a processing plant;
income received by inheritance;
real estate and money received as a gift.

Income tax in Belarus

Directory » Income tax in Belarus

As you can easily guess from the name, personal income tax is levied on the income that citizens receive. However, a number of categories of able-bodied people have tax benefits.

Currently, income tax in the Republic of Belarus is levied at different rates. For different categories of citizens they are:

for individuals employed – 13%;
for individuals and individual entrepreneurs carrying out labor activities related to the Hi-Tech Park - 9%;
for citizens engaged in notarial or legal activities – 16%;
for citizens receiving income in the form of various dividends – 13%.

Separately, it is worth mentioning the income tax on individuals renting out real estate. The amount of tax in this case is fixed and is established by city (regional) Councils of Deputies.

Income tax is not levied on legal entities - this type of taxation is applicable only to individuals. Organizations and enterprises pay income tax and other types of taxes provided for by the legislation of the Republic of Belarus specifically for this category of taxpayers.

How is income tax paid in Belarus in 2018?

Salaried employees are exempt from independently calculating income taxes - this work is performed for them by the accountants of the organizations where they are employed. Individual entrepreneurs, as well as citizens receiving income from several sources, must independently calculate and pay income.

Income tax deductions - tax benefits

The legislation of Belarus provides for various benefits for paying income tax. Such benefits are called deductions and are applied to employees who have any reason not to pay full income. In other words, if these employees have any expenses or income for which a deduction is provided, then no income tax is paid on such income (expenses).

Standard deductions for income tax in 2018 in Belarus are provided to the following categories of employees

citizens who have received a preferential loan for housing and make regular payments on it;
able-bodied people with low incomes of less than 620 BYN. rubles per month;
citizens with one, two or more minor dependent children;
disabled people of the 1st and 2nd groups, including disabled children, as well as citizens raising disabled children;
veterans of the Great Patriotic War and Heroes of the USSR.

At the same time, the maximum amount of tax deduction, according to current legislation, cannot exceed 144 rubles. In general, tax deductions for income tax in the Republic of Belarus help citizens save up to 13% of their income.

Income tax in the Republic of Belarus

Income tax is, as the name suggests, a tax that is levied on the income of citizens. One of the main types of taxes. It is usually calculated as a percentage of income. Paid to the budget. The amount and other aspects of calculation and payment of income tax are regulated by state legislation.

In the Republic of Belarus, the main document of tax legislation is the Tax Code.

On January 1, 2015, the Law of the Republic of Belarus No. 224-3 dated December 30, 2014 came into force. “On introducing amendments and additions to the Tax Code of the Republic of Belarus.”

Currently the following income tax rates apply in Belarus:

for income received as dividends – 13%;
for income from business, lawyer, notarial activities - 16%;
on the income of individuals and individual entrepreneurs related to the high-tech park - 9%;
for income from the rental of real estate, for individuals (if income does not exceed 5,555 rubles per year) - fixed tax amounts are established, their amount is determined by the regional and Minsk city Councils of Deputies.
for individuals on all other income – 13%.

In practice, the main difficulty in calculating the amount of income tax is the correct application of the system of tax deductions from the tax base.

So the following are subject to deduction:

the cost of vouchers for the health of children in the amount of 705 rubles per child under eighteen years of age, purchased from the funds of Belarusian organizations or individual entrepreneurs - Article 163, clause 1, clause 1.10;
income received from individuals, in the amount from all sources no more than 5,555 rubles - Article 163, clause 1, clause 1.18;
income that is not wages, incl. gifts, prizes, financial assistance received at the place of main work, no more than 1,678 rubles, the same from other organizations in the amount of no more than 111 rubles, from each source, respectively - Article 163, clause 1, clause 1.19;
assistance received by disabled people and orphans in the amount of no more than 11,102 rubles from all sources during a calendar year - Article 163, clause 1, clause 1.21;

Article 164 of the Code defines standard tax deductions, to which any payer has the right:

Article 164, clause 1, clause 1.1 - in case of receiving taxable income less than 563 rubles per month, the amount of the tax deduction will be 93 rubles;
Article 164, clause 1, clause 1.2 - 27 rubles for each child under 18 years of age or dependent, regardless of the amount of income;
Article 164, clause 1, clause 1.2 - the above deduction for a child or dependent provided to a widow (widower), guardian, trustee, adoptive parent is 52 rubles;
Article 164, clause 1, clause 1.2 - the same deduction for parents with two or more children or disabled children will also be 52 rubles;

According to Article 164, clause 1, clause 1.3, the following have the right to a deduction in the amount of 131 rubles:

liquidators and other persons affected by the Chernobyl disaster;
Heroes of the Soviet Union, Heroes of Socialist Labor, Heroes of Belarus, Full Knights of the Orders of Glory, Labor Glory, Fatherland;
WWII participants;
persons who have benefits according to the Law “On Veterans” of April 17, 1992;
disabled people of the first and second groups, disabled people since childhood, disabled children.

Expenses for the purchase of housing on lease are also deductible - Article 166, clause 1, clause 1.1.

In Belarus, approximately 10% of the budget is generated from income tax.

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