Professional Income Tax: What Changed on July 1, 2026

shklovinfo September 5, 2026 9:08 The Inspectorate of the Ministry of Taxes and Duties for the Mogilev Region informs about changes to the professional income tax (PIT) effective July 1, 2026.

Minimum Tax – 45 Rubles per Month

A monthly minimum PIT amount has been introduced – no less than 45 Belarusian rubles. This amount is payable even in months when no income was earned and no receipts were generated through the "ProfDokhod" (Professional Income) app.

For pensioners, the minimum tax will be 18 Belarusian rubles (taking into account the benefit on insurance contributions to the FZSN).

In July 2026, a PIT payer generated receipts totaling 200 rubles. The tax amount at the 10% rate is 20 rubles (200 rubles x 10%). However, the PIT amount payable will be 45 rubles, since the calculated amount (20 rubles) is less than the established minimum.

In August 2026, a PIT payer decided not to conduct their activity, did not generate receipts in the "ProfDokhod" app, and did not deregister as a PIT payer. The PIT amount payable will be 45 rubles (the established minimum monthly tax amount).

Removal from the Register After Three Consecutive Non-Payments

The tax authority has the right to terminate the application of PIT if a payer fails to pay the calculated tax three times in a row within the established deadline.

FOR REFERENCE. The general deadline for PIT payment is no later than the 22nd day of the month following the expired tax period.

If the application of PIT is terminated on this basis, a return to PIT will be possible no earlier than after 6 months.

Automatic Removal After 24 Months Without Activity

Since January 1, 2025, a rule has already been in effect: if a payer does not submit information about calculations through the app for 24 consecutive months, the application of PIT is terminated.

Reminder: Basic PIT Rates

10% – the general professional income tax rate;

4% – for pensioners;

20% – on professional income received from organizations and individual entrepreneurs registered with the tax authorities of the Republic of Belarus, in the amount exceeding 60,000 Belarusian rubles in total per year (8% for pensioners).

In case of violation of receipt generation deadlines, an increased rate of 20% applies.

Please note: if you have decided to deregister as a PIT payer, this must be done independently through the "ProfDokhod" app by going to "Settings" — "Account" — "Deregistration."

If you have deleted the app on your device but did not deregister before deleting it, you will need to download and reinstall the app, and then go through the deregistration procedure.

If you have forgotten your login and password, you can recover them remotely through the "Profdokhod" app or by contacting any tax inspection office of the State Tax Committee.

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