Currently, one of the most popular taxation systems chosen by individuals wishing to engage in individual entrepreneurial activity remains the professional income tax (hereinafter – PIT).

The number of PIT payers increases every year. Thus, as of 01.08.2026, 35.1 thousand individuals applying the PIT payment system were registered with the inspectorates of the Brest region, which is 2.3 thousand more than on the same date last year.

We remind individuals carrying out or planning to carry out independent professional activity that the procedure for calculating and paying PIT is established by Chapter 40 of the Tax Code of the Republic of Belarus (hereinafter – the TC), which stipulates that the said taxation system may be applied by individuals carrying out the types of activities listed in Appendix 2 to Resolution of the Council of Ministers of the Republic of Belarus No. 457 of June 28, 2024 "On the Types of Individual Entrepreneurial Activity", who have installed the "Professional Income Tax" application (hereinafter – the Application) on a smartphone, laptop or computer and have notified the tax authority through it of their use of PIT.

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

The tax base for PIT is recognized as the monetary expression of the professional income received, with the payer entering information about the income received into the Application by generating receipts.

PIT must be paid monthly. However, there is no need to calculate its amount independently. The tax authority will calculate PIT as the product of the tax base and the tax rate, and will notify the payer through the Application, no later than the 10th day of the month following the expired month, of the amount of tax payable.

• 10 percent – in respect of professional income received by payers from the sale of goods (works, services), property rights;
• 20 percent – in respect of professional income received from organizations and individual entrepreneurs registered with the tax authorities of the Republic of Belarus, in the part exceeding 60,000 Belarusian rubles within a calendar year.

PIT must be paid no later than the 22nd day of the month following the expired reporting month.

From July 1, 2026, a minimum NPD amount has been established, which is 45.00 Belarusian rubles per month, and for pension recipients the minimum tax amount is 18.00 Belarusian rubles.

This means that from the specified period, if the tax amount calculated on the basis of receipts generated for a calendar month in the Application is less than 45.00 Belarusian rubles, and for pension recipients – 18.00 Belarusian rubles, then NPD payers will need to pay an additional tax up to the minimum amount: up to 45.00 and 18.00 Belarusian rubles, respectively.

At the same time, the established minimum NPD amount will be paid monthly, including when the tax base is zero. That is, even if the NPD payer did not carry out any activity in a calendar month and no receipts were generated in the Application, the individual will still be charged a tax in the minimum amount – 45.00 Belarusian rubles (for pension recipients – 18.00 Belarusian rubles).

We draw the attention of individuals who are not carrying out activities with payment of NPD, who have deleted the Application from their mobile phone (tablet, computer), but have not completed the "Deregistration" procedure in the Application (before deleting the Application), to the fact that they are still NPD payers and will be charged a tax in the amount of 45.00 (18.00) Belarusian rubles.

To avoid being charged the minimum tax amount, such payers need to take the following steps:

• Download and install the Application again.
• Log in with your credentials.
• Go to "Settings" – "Account", click "Deregistration" and confirm.
• After completing the above steps, individuals are removed from the register of NPD payers and, accordingly, the minimum tax amount will not be charged.

In addition, from July 1, 2026, a new ground for termination of the application of NPD at the initiative of the tax authority has been added to the Tax Code.

Now, the application of NPD is terminated at the initiative of the tax authority in the event of failure to pay the assessed NPD three times in a row within the established payment deadlines.

It should be remembered that in such a case, an individual has the right to apply the professional income tax no earlier than after 6 months – from the 1st day of the seventh month following the month in which the application of NPD was terminated.

We draw your attention to the fact that detailed information on all taxation issues can be obtained from the tax authority or on the official website of the Ministry of Taxes and Duties of the Republic of Belarus https://www.nalog.gov.by/.