For young specialists in Belarus, a special tax deduction is provided – in 2026, its amount is 860 rubles per month. It applies regardless of the salary amount.

In addition, the employee is entitled to a standard tax deduction:

63 rubles per month for each child under 18;

63 rubles per month for each dependent.

For example, if a young specialist works under job assignment, has a child, and his wife is on parental leave for a child under 3 years old, he can receive several deductions at once.

In such a situation, the amount will be:

for himself – 860 rubles;

for the child – 63 rubles;

for the wife as a dependent – 63 rubles.

In total, 986 rubles per month are exempt from income tax.

A wife who is on parental leave for a child under 3 years old is recognized as a dependent, so the employee can also receive a deduction for her.