In order to stimulate taxpayers to be active in their business activities, as well as to exclude fictitious or formal registration as payers of the professional income tax, a minimum amount of professional income tax (45 rubles per month) has been established in paragraph 2 of Article 381-6 of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code), which is paid by individuals recognized as payers of this tax, starting from July 2026.

Payers of the professional income tax (hereinafter referred to as payers) are recognized as individuals who engage in types of activities listed in the list of activities permitted for independent professional activities (hereinafter referred to as activities), who have installed the "Professional Income Tax" application and have informed the tax authority about the application of the professional income tax through the application (paragraph 1 of Article 378, Article 381 of the Tax Code).

According to subparagraph 3.1 of paragraph 3 of Article 381 of the Tax Code, a payer has the right to discontinue the application of the professional income tax at their own discretion. The discontinuation of the application of the professional income tax is carried out through the application by notifying the payer of their decision to discontinue the activity with the application of the professional income tax (paragraph 6 of the Regulations on the procedure for using the "Professional Income Tax" application, approved by the Resolution of the Council of Ministers of the Republic of Belarus dated July 1, 2022, No. 433). Subsequently, an individual has the right to start applying the professional income tax no earlier than the 1st day of the second month following the month in which the application of the professional income tax was discontinued (paragraph 4 of Article 381 of the Tax Code).

Considering the above, an individual independently makes a decision to apply the professional income tax when engaging in activities, and in case of non-engagement, has the right to refuse the application of this regime. When resuming activities, an individual has the right to start applying the professional income tax.

Press center of the inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the Mogilev region