The limit is proposed to be raised to 6,588 rubles per year.

The project of amendments to the Tax Code, which will come into force in 2027, provides for a revision of amounts that are exempt from income tax when receiving monetary gifts. Traditionally these limits are reviewed annually along with the update of the code. If the amendments are adopted, all main "gift" limits will increase by approximately 8–10%, writes 1prof.by.

What will change for "ordinary" gifts

Currently citizens of Belarus can receive monetary gifts without paying tax up to 6,000 rubles from friends, acquaintances or distant relatives within the country. The same amount applies as a present from close relatives from abroad.

In 2027 this limit is proposed to be raised to 6,588 rubles per year. At the same time the restriction will apply to the total sum from all senders, not to each one individually. If the limit is exceeded, the difference must be paid as income tax at a rate of 13%.

Who can give without restrictions?

It is important to remember: the limits do not apply to gifts from close relatives. Without paying tax and in any amount one can accept money from:

• parents (including adopted ones)
• children (including adopted ones)
• brothers and sisters
• grandfathers and grandmothers
• grandchildren
• spouses (only in an officially registered marriage)

What about gifts from employers?

Limits for gifts from an employer are not linked to the "friend" 6,000 rubles. A separate mechanism applies here, and usually the calculations are carried out by the employer itself.

Currently from an employer with a primary place of work one can accept without paying income tax up to 3,910 rubles per year:

• material assistance
• gifts
• trips

The limit is planned to be increased to 4,293 rubles in 2027. Exceeding it will result in deductions from salary.

From other organizations in 2026 one can accept without additional tax burden up to 259 rubles per source. In 2027 the amount may rise to 284 rubles.

Insurance contributions and union bonuses

Income in the form of payment of insurance contributions by an employee is separately regulated. If they are made by an organization or individual entrepreneur that is the main workplace location (including for pensioners who previously worked there) as well as trade union organizations – members of unions – then the non-taxable limit from each source is currently 6,695 rubles. In 2027 it is planned to raise it to 7,351 rubles.

Income from trade union organizations

• material assistance
• gifts
• prizes
• payment of vouchers which are not remuneration for labor, are currently not taxed up to 1662 rubles from each trade union organization per year. It is proposed to increase this threshold to 1825 rubles.