Tax authorities draw attention to the fact that from July 1, 2026, tax legislation establishes a minimum monthly payment amount for professional income tax, equal to 45 Belarusian rubles, even with zero income.

Tax authorities draw attention to the fact that from July 1, 2026, tax legislation establishes a minimum amount of the monthly professional income tax payable, 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 professional income taxpayer, but no activity was carried out by them in a calendar month and no checks were generated, the tax amount will be calculated in a fixed amount of 45 Belarusian rubles.

For pension recipients, the minimum amount of professional income tax will be 18 Belarusian rubles. In this regard, tax authorities recommend that taxpayers who do not carry out activities but are still registered in the "Professional Income Tax" application consider terminating such registration.

We also draw attention to the fact that for taxpayers who have allowed non-payment (or incomplete payment) of professional income tax, the tax authorities apply enforcement measures for debt collection established by law.