shklovinfo September 5, 2026, 9:08 The Inspection of the Ministry of Taxes and Duties for the Mogilev Region informs about changes to the professional income tax (NPD) from July 1, 2026.

Minimum tax – 45 rubles per month

A monthly minimum amount of NPD has been introduced – at least 45 Belarusian rubles. This amount is paid even in months when there was no income and no receipts were generated through the Profdokhod app.

For pension recipients, the minimum tax will be 18 Belarusian rubles (taking into account the benefit on insurance contributions to the FZSN).

Examples

In July 2026, an NPD payer generated receipts totaling 200 rubles. The tax amount at the 10% rate is 20 rubles (200 rubles × 10%). However, the NPD payable will be 45 rubles, since the calculated amount (20 rubles) is less than the established minimum.

In August 2026, an NPD payer decided not to carry out their activity, did not generate receipts in the Profdokhod app, and did not deregister as an NPD payer. The NPD payable will be 45 rubles (the monthly minimum tax amount).

Removal from the register for three consecutive non-payments

The tax authority has the right to terminate the application of NPD if the payer fails to pay the assessed tax within the established deadline three times in a row.

FOR REFERENCE. The generally established deadline for paying NPD is no later than the 22nd day of the month following the expired tax period.

If the application of NPD is terminated on this basis, it will be possible to return to NPD no earlier than after 6 months.

Automatic removal for 24 months without activity

Since January 1, 2025, a rule has been in effect: if a payer does not transmit payment information through the app for 24 consecutive months, the application of NPD is terminated.

We remind you: basic NPD rates

• 10% – the general rate of the professional income tax;
• 4% – for pension recipients;

20% – with respect to professional income received from organizations and individual entrepreneurs registered with the tax authorities of the Republic of Belarus, in an amount exceeding 60,000 Belarusian rubles in total for the year (for pension recipients – 8%).

If the deadlines for generating receipts are violated, an increased rate of 20% applies.

Please note: if you have decided to deregister as an NPD payer, you must do this yourself through the Profdokhod app by going to the 'Settings' — 'Account' — 'Deregistration' section.

If you have deleted the app but did not deregister before deleting it, you need to download and reinstall it, and then go through the deregistration procedure.

If you have forgotten your login and password, you can restore them remotely through the Profdokhod app or by contacting any tax inspectorate.