The tax authority informs. About the payment of tax on professional income from .

The tax authorities draw attention to the fact that from July 1, 2026, the tax legislation establishes a minimum amount of the monthly payable tax on professional income, equal to 45 Belarusian rubles, even with zero income. This means that if the calculated tax amount based on the checks generated by the taxpayer for a calendar month is less than 45 Belarusian rubles, then such a taxpayer will need to pay the tax up to 45 Belarusian rubles. In the event that an individual is registered as a taxpayer of the tax on professional income, but no activity was carried out by them in the calendar month and no checks were generated, the tax amount will be calculated in a fixed amount of 45 Belarusian rubles. For pensioners, the minimum amount of tax on professional income will be 18 Belarusian rubles. In this regard, the tax authorities recommend that taxpayers who do not carry out activities, but are still registered in the "Tax on Professional Income" application, consider terminating such registration. We also draw attention to the fact that the tax authorities apply the enforcement measures established by law to collect debts from taxpayers who have failed to pay (or not fully paid) the tax on professional income.