In Belarus, the amount of monetary gifts that citizens can receive without paying personal income tax may be revised. The corresponding adjustments are provided for in the draft amendments to the Tax Code for 2027. If the document is adopted in its current form, the previously established limits will increase significantly.

Gifts from individuals and from abroad

Under current legislation, individuals may receive, without declaration or tax payment, gifts of up to 6,000 rubles per year from friends, acquaintances, or distant relatives within the country. An analogous independent limit also applies to monetary transfers‑gifts from senders abroad.

The new bill proposes to increase both tax‑exempt amounts to 6,588 rubles per year. Thus, the financial ceiling for gratuitous receipts could rise by 588 rubles.

Experts remind us of an important rule: this limit is calculated cumulatively for all transfers from all donors over a calendar period, not per individual separately. If the total sum of transfers or cash gifts exceeds the established threshold, the recipient must independently report to the tax authorities and pay personal income tax at a rate of 13%, but only on the amount of the excess.

Payments from employers and organizations

Changes may also affect the corporate sector. This refers to monetary material assistance, holiday gifts, and prizes that employees receive from individual entrepreneurs or organizations at their primary place of work.

Current tax‑exempt limit: 3,910 rubles per year.

Proposed limit under the new project: 4,293 rubles per year.

Thanks to this adjustment, employees of Belarusian enterprises will be able to accept more substantial support from their employers without the need for tax withholdings.

At present, all the indicated figures are contained in the working draft of the law. The new limits and rules will come into force only after the official signing and publication of the updated Tax Code.