– I am a medical university graduate, undergoing internship at a medical facility, and I am an intern physician. Am I entitled to a tax benefit as a young specialist?

The question was answered by Deputy Head of the MNS Inspection of the Republic of Belarus for the Railway District of Gomel, Alexey Tolkachev:

– In taxation, young specialists include graduates who are assigned a workplace through distribution within the period of mandatory distribution work established by law (subparagraph 1.4 of paragraph 1 of Article 209 of the Tax Code of the Republic of Belarus).

For individuals who have obtained higher education in the field of “Health Care”, the period of mandatory work is calculated from the date the employment contract for the position of specialist physician or specialist pharmacist takes effect (paragraph 7 of Article 72 of the Education Code of the Republic of Belarus).

The Regulation “On the Issues of Internship”, approved by the Ministry of Health of the Republic of Belarus on 16.10.2025, determines the procedure for organizing and conducting the internship, its organizational and methodological support, and the procedure and conditions for taking the qualification exam. According to the provisions of the regulation, an intern physician or intern pharmacist is a person who is mastering the internship plan and program. Individuals who have passed the qualification exam and have been issued a certificate of completion of the internship and/or the qualification exam are eligible to work as specialist physicians or specialist pharmacists.

Given the above, during the period of internship you are not a young specialist and therefore do not have the right to the standard tax deduction established by subparagraph 1.4 of paragraph 1 of Article 209 of the Tax Code of the Republic of Belarus.