The list of incomes not recognized as objects of taxation under personal income tax is given in paragraph 2 of article 196 of the Tax Code of the Republic of Belarus.

In connection with the amendments made to the Tax Code of the Republic of Belarus, the said list has been supplemented.

Thus, from January 1, 2026, the following income shall not be recognized as taxable income for personal income tax purposes:

• in the form of souvenir and commemorative products (items) whose value does not exceed 259 rubles from each source within a calendar year. For the purposes of applying this provision, the concept of such products has been introduced – this refers to products (items) intended for presentation as a commemorative item, as well as for representative purposes, including in the form of medals, diplomas, award attributes, printed and polygraphic products, writing and stationery supplies, badges, breast pins, boutonnieres, keychains, figurines, clocks, folk art and craft items;
• in the form of material support, in the amount of payment or reimbursement by organizations and individual entrepreneurs for expenses incurred in conducting ideological work (except for income in the form of prizes, rewards, and other incentives in cash and/or in kind for participation in such events, and rewards to individuals attracted to conduct such events under civil law contracts);
• in the form of material support, in the amount of payment or reimbursement by organizations and individual entrepreneurs for expenses incurred in conducting events associated with state holidays, festive days, and commemorative dates celebrated in the Republic of Belarus (as defined by Decree No. 157 of the President of the Republic of Belarus of March 26, 1998, "On State Holidays, Festive Days, and Commemorative Dates in the Republic of Belarus") (except for income in the form of prizes, rewards, and other incentives in cash and/or in kind for participation in such events, and rewards to individuals attracted to conduct such events under civil law contracts), and not only for all-Republic and/or professional holidays;
• in the amount of expenses paid or reimbursed by the host party, including per diems, meals, accommodation, travel expenses, when attracting individuals to participate not only in spring field work, harvest harvesting, fodder harvesting, but also in other agricultural work;
• in the form of hot meals, dry rations during the conduct of emergency and other urgent work in the liquidation of natural and man-made emergencies and their consequences;
• in the amount of payment or reimbursement by the borrower of the cost of housing and/or non-housing premises, housing and communal and/or other services, if the obligation to pay or reimburse such services is imposed on the borrower under the relevant loan agreement for the free use of housing and/or...

) non-residential premises;

• in the form of insurance compensation and/or insurance provision in connection with the occurrence of corresponding insured events under contracts of compulsory insurance;
• in the form of property previously transferred by an individual entrepreneur to a commercial organization created by him in accordance with the Law of the Republic of Belarus dated April 22, 2024 No. 365-Z 'On Amending Laws on Entrepreneurial Activity', upon its liquidation, withdrawal (exclusion) of him from the composition of participants of the organization, upon seizure of such property from such organization;
• in the amount of the value of property rights transferred in the course of conducting advertising events, if, under the conditions of their conduct, there is no information about the recipients of such goods (works, services), property rights.

If, according to the terms of conducting advertising events, information about the recipients of property rights transferred in the course of such events is known, then income in the form of the value of such property rights, not exceeding 259 Belarusian rubles per each payment of such income, is not recognized as taxable personal income.