From October 2024, an updated order for handicraft activities is in effect in Belarus. By October 2026, practice has accumulated and individual corrections have come into force.

Masters can choose a fixed handicraft levy — 10 rubles per month — or professional income tax (NPD): 10% on income from individuals, 20% when exceeding 60,000 rubles per year from Belarusian legal entities and IPs, and 4% and 8% for pensioners.

The right to levy applies only to specific categories; all other entities must use NPD. Starting July 1, 2026, a minimum monthly payment of 45 rubles was introduced for NPD (18 rubles for pensioners).

What constitutes handicraft activity

Handicraft activity is an independent work performed by a physical person in the manufacture and sale of goods, the performance of works, or the provision of services.

Mandatory conditions: manual labor and tools, knowledge and skills in national Belarusian traditions, absence of hired workers. Buyers are individuals who purchase goods for personal, rather than entrepreneurial, purposes.

Closed list of remaining items:

• candle making
• manufacturing and repair of hand carts, wagons, sleighs and children's sleds
• patchwork products
• hand weaving, knitting, embroidery, crocheting, macramé, bead weaving
• artistic processing and painting of wood, stone, leather, bone, horn, metal, gesture, glass, ceramics, plywood
• kitchenware, toys, interior dolls, panels, boxes, jewelry, hair accessories, souvenirs, Christmas decorations
• traditional Belarusian costume with traditional cut and embroidery
• national musical instruments
• wire, sabot, synthetic ribbon, gesture, clay and plant material crafts
• artistic works made from paper and papier-mâché
• shorn-saddle products
• traditional fish-fishing equipment

What is no longer considered handicraft

Since October 1, 2024, the following were removed from the list, notably candle making, soap making, and wedding accessories. If an activity does not appear on the updated list, it is legally not considered handicraft.

However, work is still possible: such directions may relate to self-employed professional activity with NPD payments on general grounds.

Two tax regimes: levy or NPD

Let us compare the regimes by key parameters.

For recipients of labor pensions, the minimum amount is 18 rubles, taking into account the benefit on insurance contributions. This is important for craftsmen with unstable revenue: for the craft levy, there is no such requirement, since there the fixed amount does not depend on sales.

Deduction and Three Non-payments The 2,000‑ruble tax deduction is no longer in effect. Starting January 1, 2026, it is abolished for new taxpayers of the professional income tax (NPD): tax is charged from the first ruble of income. If a taxpayer under the professional income tax fails to pay the tax on time three times in a row, the tax authority terminates the regime. Returning to it is possible no earlier than after seven months.

How to Switch to the Professional Income Tax (NPD) If the craft levy was previously applied, you must submit a notice of termination of craft activity to the executive committee. Then download the "Professional Income Tax" app from Google Play or the App Store, register — this automatically notifies the tax authority. For each receipt of income, a receipt is generated for the buyer. Registration is free, separate