To transition to the simplified tax system (STS) from 2027, organizations must, between October 1 and December 31, 2026, submit to the tax authority at the place of registration a notification of transition to the STS, the Ministry of Taxes and Fees reports.

The notification can be submitted on paper, as well as electronically (using the “Payer” workstation or through the payer’s personal account).

To transition to the STS, an organization must meet the following conditions:

• the average number of employees during January–September 2026 must not exceed 50 people
• cumulative gross revenue for January–September 2026 must not exceed 2,800,000 Belarusian rubles

If an organization ceased applying the STS in 2026 from a month other than January, that organization is not entitled to apply the STS in 2027.