The Ministry of Taxes and Duties of Belarus has clarified for tax agents the procedure for submitting information on individuals' income. It is noted that such reporting is not provided for the first nine months of 2026.

This is because the quarterly format is introduced only from 2027.

For 2026 income, data are submitted in two stages — for six and twelve months; the deadline for the year‑end is no later than January 20, 2027, using the form with amendments that come into force on January 1, 2027.

During 2026, only tax agents ceasing activity submit information, using the form effective in 2026, — as noted in the MNS Telegram channel.

The nine months of 2026 are not singled out as a separate reporting period. Tax agents do not need to prepare and submit interim information for this period.

For 2026 income, the two‑stage scheme remains: first, information is submitted for six months, then for twelve months.

The final deadline is January 20, 2027; by that time the updated form, which comes into force on January 1, 2027, is applied.

If a tax agent ceases activity in 2026, they submit information using the form current in 2026.

This is the only category that does so during 2026.