In Belarus, plans are to significantly increase the size of standard income tax deductions. The corresponding norms are included in the draft changes to the Tax Code. If the document is adopted in its current form, the new amounts will start applying from January 1, 2027.

An income tax deduction is an amount of income that is not subject to income tax (13%). Accordingly, the higher the deduction, the more money the employee receives in hand.

The changes will affect the main categories of payers – from low-income workers to families with children and people with disabilities.

Standard deduction (for persons at a certain income level):

• As is now: 216 rubles (for income up to 1,308 rubles per month).
• Planned: 237 rubles (the income limit will be raised to 1,436 rubles).

For a child or dependent:

• As is now: 63 rubles per month.
• Planned: 69 rubles.

For single parents, guardians, trustees, and widows:

• As is now: 120 rubles for each child.
• Planned: 132 rubles.

For people with Group I and II disability, disabled persons since childhood, participants in the liquidation of the Chernobyl disaster (ChAE) and veterans:

• As is now: 306 rubles per month.
• Planned: 336 rubles.

Annual indexing of tax deductions is a standard practice in Belarus, aimed at compensating inflationary processes and reducing the tax burden on vulnerable categories of citizens and young families.

The draft law is currently under consideration. A final decision and approval of the updated Tax Code is traditionally expected by the end of this year.