Professional Income Tax: What Changed from July 1, 2026

Mogilev District - Pripyat Niva August 18, 2026 12:34 The Inspectorate of the Ministry of Taxes and Duties of the Mogilev Oblast informs about changes to the professional income tax (PIT) from July 1, 2026.

Minimum Tax – 45 Rubles per Month

A monthly minimum PIT amount has been introduced – at least 45 Belarusian rubles. This amount is payable even in months when there was no income and receipts were not generated through the Profdoход app.

For pension recipients, the minimum tax will be 18 Belarusian rubles (taking into account the benefit on insurance contributions to the Social Insurance Fund).

Examples

In July 2026, a PIT taxpayer generated receipts totaling 200 rubles. The tax amount at a 10% rate is 20 rubles (200 rubles × 10%). However, the PIT amount due will be 45 rubles, as the calculated amount (20 rubles) is below the established minimum.

In August 2026, a PIT taxpayer decided not to conduct any activities, did not generate receipts in the Profdoход app, and did not deregister as a PIT taxpayer. The PIT amount due will be 45 rubles (monthly minimum tax amount).

Exception from the Registry for Three Consecutive Non-Payments

The tax authority has the right to terminate the application of PIT if the taxpayer fails to pay the calculated tax on time three times in a row.

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

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

Automatic Exclusion for 24 Months Without Activity

Since January 1, 2025, a rule is already in effect: if a taxpayer does not transmit calculation information through the app for 24 consecutive months, the application of PIT is terminated.

We remind you: Basic PIT Rates

10% – standard professional income tax rate;

4% – for pension recipients;

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 (for pension recipients – 8%).

If the deadlines for generating receipts are violated, an increased rate of 20% applies.

Please note: if you have decided to deregister as a PIT taxpayer, you need to do so yourself through the Profdoход app by going to Settings — Account — Deregistration.

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

If you have forgotten your login and password, you can recover it remotely through the "Profdokhod" app or by contacting any tax inspection office (MNS).

Tags: Tax, tax legislation