In 2026, the limits on personal income exempt from income tax have changed in Belarus. Now the tax authority uses not one general threshold, but two independent “baskets” – 6,000 rubles each for domestic and foreign receipts. Let’s look at how this works using examples of wedding gifts, transfers from friends, donations, and payments from a manager.

Main rule: two “baskets” for receipts, not one

Recall that in 2025, individuals were entitled to an exemption from taxation on income received from persons who are not close relatives or in-laws, up to a total of 11,516 rubles.

In 2026, the rules changed. According to Article 208 of the Tax Code of the Republic of Belarus, two independent limits of 6,000 rubles now apply. They should not be confused, and adding them together is pointless.

These are two “baskets” for receipts:

The first is domestic transfers: gifts and gratuitous transfers from individuals within Belarus.

The second is foreign transfers: money from individuals in other countries.

Tax legislation allows no more than 6,000 rubles to be “placed” in each basket per calendar year. Anything above that is subject to income tax at a rate of 13%.

Important: the limit is calculated based on the aggregate of all donors for the year, not for each person individually.

Who can give without tax: “relatives” and “non-relatives”

The Tax Code divides all donors into two categories – “relatives” and “non-relatives”.

The first category includes close relatives and in-laws, in particular:

parents (including adoptive parents);

children (including adopted children);

siblings (brothers and sisters);

grandparents;

grandchildren;

spouses (only those in an official marriage);

spouse’s parents (father-in-law, mother-in-law);

spouse’s siblings (brothers and sisters).

For “related” donors, the law allows you not to pay taxes regardless of the amount gifted.

Example: a grandmother puts 7,000 toward a wedding, a mother transfers 15,000 for a mortgage, and a brother gives 8,000 “for a car.” In each of these situations, the recipient will not have to pay income tax.

All other donors fall under the “non-relatives” category, even if you consider them family:

uncles and aunts;

cousins;

nephews and nieces;

common-law spouses – without a stamp in your passport, you are strangers to the tax authorities;

friends.

In this case, the limit is 6,000 rubles, and income tax at a rate of 13% must be paid on any amount exceeding this threshold.

For example: if friends gave 1,000 rubles as a wedding gift, an aunt put 1,500 rubles in an envelope, an uncle gave the same amount, and a cousin transferred another 3,000 rubles to the newlyweds.

In total, the young family received cash gifts from distant relatives totaling 7,000 rubles. The tax-exempt limit is exceeded by 1,000 rubles, so they will have to file a tax return with the tax authority and pay tax on that amount at 13% — 130 rubles.

How to calculate: we break it down with real-life examples

Let's look at different scenarios involving domestic transfers.

Suppose a friend sent 500 rubles for a birthday, a colleague sent 1,000 rubles for a housewarming, an acquaintance transferred 2,000 rubles "just because," a cousin sent 3,500 rubles, and an aunt sent 2,000 rubles. As a result, over the course of a calendar year, the individual received 9,000 rubles. The limit is exceeded by 3,000 rubles. Tax of 390 rubles is due, plus a mandatory tax return.

Another illustrative example: a man and a woman have been together for 15 years, they have shared children and an apartment, but their marriage is not registered. The "common-law wife" transfers 10,000 rubles for renovations. The tax authority sees a transfer from an unrelated individual. It follows that 6,000 rubles will be exempt from tax, while 4,000 rubles are taxed at 13%. In the end, 520 rubles will have to be paid on the money received for renovations.

The same algorithm applies to foreign transfers. Say a friend from Poland sent 4,000 rubles, and a cousin from Lithuania (who does not fall into the category of close relatives) sent 2,500 rubles. In total, the recipient's "basket" contains 6,500 rubles. The amount above the limit is 500 rubles, on which tax of 65 rubles must be paid.

Thus, if you received 5,000 rubles domestically and another 5,000 rubles from abroad — 10,000 rubles in total — there will be no tax. The limits from the two "baskets" are not combined. But if domestic transfers reached 7,000 rubles, you will have to pay 13% on 1,000 rubles.

What is not considered a gift?

The following are not included in the limit:

gifts from close relatives and in-laws;

debt repayments (if there is proof);

alimony;

inheritances;

income under employment contracts.

A nuance regarding debts: if a friend returned 5,000 rubles and wrote "thanks" in the comment, the tax authority may consider it a gift. It is better to indicate "loan repayment" in the payment purpose or keep correspondence with the date when the money was lent.

Gifts from an employer: separate rules

These limits are not related to the "gift" 6,000 rubles from friends. There are separate thresholds here:

• from the main place of work – up to 3,910 rubles per year (financial assistance, gifts, vouchers);
• from other organizations – up to 259 rubles per year from each source;
• souvenir products – up to 259 rubles from a source plus an additional benefit of 259 rubles. Total up to 518 rubles tax-free.

If the established limit is exceeded, the employer usually withholds the excess from wages.

If the limit is exceeded: deadlines and liability

Recall that an individual must report income and "gifted" money by March 31 of the year following the reporting year.