Simply deleting the app won't help: the department for working with payers in the Cherikov district of the IMNS RB explained the changes regarding the professional income tax (NPD)

Aksana Kutsarskaya September 2, 2026 13:18

Starting from July 1, 2026, amendments to the tax legislation regulating the payment of the professional income tax (NPD) came into force. In particular, a minimum tax amount has been established in the sum of 45 rubles (18 rubles for pension recipients). In connection with the entry into force of the amendments to the tax legislation regarding the introduction of a minimum amount of the professional income tax (NPD), Deputy Head of the Inspection — Head of the Department for Working with Payers in the Cherikov District of the IMNS RB for the Kritchev District Galina Karshkova answered questions from NPD payers.

— Galina Vasilievna, which categories of citizens are primarily subject to the new regulations?

— This innovation concerns individuals who are registered as NPD payers on the 1st day of the month, but are not actually carrying out activities and are not generating receipts in the "Profdokhod" app. The amendments also affect persons whose calculated tax amount, based on their actual income, is less than the established minimum.

— Is a minimum monthly professional income tax amount also established for pensioners when their income is zero?

— Yes. For pension recipients, the minimum professional income tax amount will be 18 Belarusian rubles (for other categories of citizens — 45 Belarusian rubles).

— If a self-employed person did not receive income for a month, are they required to pay the minimum tax amount?

— Yes, the minimum monthly professional income tax amount is established regardless of whether income was received in that month or not. If a citizen is registered as an NPD payer on the 1st day of the month, the obligation to pay the minimum amount remains. The tax payment deadline is monthly, no later than the 22nd day of the month following the elapsed calendar month.

— Let's consider a specific situation: the payer's income for August amounted to 240 rubles, accordingly the tax (10%) equals 24 rubles. In this case, is it necessary to pay the difference up to the minimum amount?

— Yes, in this situation the calculated tax amount turned out to be less than the established minimum, so the payer will need to pay the tax up to the established 45 rubles.

— Does this rule apply to those who are temporarily not working for a valid reason? For example, if the payer is on vacation or sick leave?

— In this situation, regardless of whether the individual is physically present in the territory of the Republic of Belarus, as well as regardless of the absence of income from the activity, the amount of the tax on professional income payable for July 2026 will still amount to 45 rubles (18 rubles for pensioners). No exceptions for vacation periods are provided for by the legislation.

— What if a citizen is actually not carrying out any activity at all, but is still registered in the "Profdokhod" (Professional Income) app — how can they refuse to pay the tax?

— If you are not planning to work, you should consider the issue of terminating your registration in the "Profdokhod" app. This must be done independently through the mobile application in the section "Settings" ➡️ "Account" ➡️ "Deregistration".

I would like to draw your attention to the following: simply deleting the application from the mobile device does not terminate the status of a taxpayer. If the application was deleted before deregistration, it must be downloaded and installed again, after which the deregistration procedure must be completed in the established manner. If the login and password are lost, the data can be restored remotely through the application itself or by contacting any tax inspection office of the Ministry of Taxes and Levies (MNS).

— What consequences await individuals for non-payment of the tax on professional income, including in the amount of the minimum tax amount?

— In the event that a taxpayer fails to pay the tax three times in a row, the tax authority is granted the right to terminate the application of the tax on professional income and forcibly deregister the taxpayer. At the same time, such taxpayers will be able to re-start applying the tax on professional income only after six months.

In addition, penalties will be calculated for each calendar day of tax payment delay. The issue of bringing the debtor to administrative responsibility and referring the materials for forced collection of the debt to the bodies of compulsory enforcement (bailiffs) will also be considered.

— Thank you for the conversation.

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