Submission of income tax returns by individuals

The income tax return (calculation) on personal income tax (hereinafter referred to as the tax return) is submitted by individuals in respect of income specified in Article 219 of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code) no later than March 31 of the year following the expired calendar year.

Payment by an individual of personal income tax (hereinafter referred to as income tax) calculated on the basis of the submitted tax return is made no later than June 1 of the year following the reporting calendar year, based on a notification for payment of income tax handed over by the tax authority no later than April 30 of the year following the reporting calendar year.

The tax return is submitted by individuals in respect of:

• income received from individuals and organizations that are not recognized as tax agents of the Republic of Belarus, except for cases provided for in Article 218 of the Tax Code;
• income (except for income received from carrying out entrepreneurial activities by a taxpayer - an individual entrepreneur) received by individuals - tax residents of the Republic of Belarus from sources outside the Republic of Belarus;
• income received from carrying out entrepreneurial activities after the exclusion of the taxpayer - an individual entrepreneur from the Unified State Register of Legal Entities and Individual Entrepreneurs;
• income received from individuals under agreements not related to entrepreneurial activities, as a result of a gift or in the form of real estate under a gratuitous rent agreement, in an amount exceeding the limit established by paragraph 22 of Article 208 of the Tax Code;
• income in the form of gratuitous (sponsorship) assistance, as well as donations received into a charitable account opened with a bank, received by disabled persons, orphans and children left without parental care, in an amount exceeding that established by paragraph 29 of Article 208 of the Tax Code;

income in the form of insurance contributions returned upon early termination of voluntary life and additional pension insurance contracts concluded for a period of three or more years, if a social tax deduction established by subparagraph 1.2 of paragraph 1 of Article 210 of the Tax Code was received in relation to the amounts of such contributions;

certain income in respect of which an property tax deduction established by subparagraph 1.1 of paragraph 1 of Article 211 of the Tax Code was granted;

in the form of return of contributions upon termination of construction of apartments and (or) single-family residential buildings, or in case of reduction in construction costs, return of overpaid contributions, as well as upon withdrawal from membership in developer organizations before the completion of construction;

in the amount of the nominal value of housing bonds and interest income received from the issuer of these bonds upon their redemption (early redemption) by cash, as well as in the form of return of funds paid for the cost of residential premises by acquiring housing bonds;

in the form of lease payments made under a financial lease (leasing) agreement providing for the buyout of the leased asset – a single-family residential building or an apartment, in cases where such agreement did not result in the buyout of the property or amendments were made to the agreement excluding the condition for the buyout of the leased asset;

in the form of return of funds paid for the price of a single-family residential building or an apartment, when acquiring them under a sale and purchase agreement providing for payment of the price of a single-family residential building or an apartment by installments, or under an agreement for the creation of a shared construction object with subsequent execution of a sale and purchase agreement providing for payment of the price of a single-family residential building or an apartment by installments, in cases of early termination of the specified sale and purchase agreement, refusal to perform it;

income in respect of which special tax regimes established by the Tax Code were unlawfully applied;

• income in the form of dividends, within the framework of labor relations, as well as under civil law contracts, the subject of which is the performance of work, the provision of services, the creation, use of intellectual property objects, the alienation of property rights to them, if such income for 2025 exceeded a total of 220,000 Belarusian rubles.
  

Detailed information on who must submit a tax return for 2025, as well as the form and procedure for its completion, can be found FURTHER