One of the most popular tax systems currently chosen by physical persons wishing to engage in individual entrepreneurial activity remains the Professional Income Tax (hereinafter – NPK).

The number of NPK payers increases annually. For example, as of August 1, 2026, there were 35.1 thousand physical persons using the NPK payment system in Brest Region inspectorates, which is 2.3 thousand more than on the same date last year.

We remind physical persons who are carrying out or planning to carry out independent professional activity that the method of calculation and payment of NPK is established by Chapter 40 of the Budget Code of the Republic of Belarus (hereinafter – BKR), which specifies that this system of taxation may be used by physical persons engaged in types of activities named in Appendix 2 to the Resolution of the Council of Ministers of the Republic of Belarus dated June 28, 2024 No. 457 "On Types of Individual Entrepreneurial Activities", establishing the application "Professional Income Tax" (hereinafter – App) on smartphones, laptops or computers and informing the tax authority about the use of NPK through it.

The procedure for using the App is established by the Regulation on the Procedure for Using the "Professional Income Tax" App, approved by the Council of Ministers of the Republic of Belarus Resolution of July 1, 2022 No. 433 (with amendments and additions, hereafter – Reg. No. 433).

The monetary value of received professional income is recognized

Starting July 1, 2026, a minimum amount of the professional income tax (НПД