From July 1, the tax on professional income will become mandatory for artisans and agrotourism operators.

From January 1, 2023, a special tax regime – the professional income tax – has been introduced for individuals engaged in business activities approved by Resolution No. 851 of the Council of Ministers of the Republic of Belarus dated December 8, 2022, "On the List of Business Activities".

For information. Professional income refers to the income of individuals derived from activities conducted without an employer and without engaging other persons under employment and/or civil law contracts, unless otherwise provided by legislative acts.

Individuals recognized as taxpayers of the professional income tax are subject to mandatory state social insurance. The payment of mandatory pension insurance contributions by individuals who are taxpayers of the professional income tax, and who are not pensioners and do not apply the tax deduction for this tax, shall be made through the payment of the professional income tax.

Please be further informed that individuals who are taxpayers of the professional income tax during the period of receiving a pension and applying the tax deduction for the professional income tax may voluntarily pay mandatory insurance contributions, for which they should contact the territorial bodies of the Social Protection Fund of the Ministry of Labor and Social Protection (hereinafter referred to as the Fund bodies) at their place of residence.

In addition, citizens engaged in craft activities and in providing services in the field of agroecotourism are required to apply the professional income tax to such activities starting from July 1, 2023.

An exception applies to individuals for whom local executive and regulatory bodies have decided on the payment of a fee regarding craft activities and/or the provision of services in the field of agroecotourism; such persons have the right after July 1, 2023, to continue paying the fee for conducting craft activities and/or the fee for providing services in the field of agroecotourism (for the period during which the decision of the local executive and regulatory bodies remains in force).

Additionally, we inform that individuals carrying out activities not related to entrepreneurial business, who are not notaries or attorneys, and are not recognized as taxpayers of the professional income tax (hereinafter – self-employed persons), are entitled to register with the Fund’s authorities and pay mandatory pension insurance contributions on a voluntary basis.

For your information. The complete list of activities not classified as entrepreneurial is set forth in Article 1 of the Civil Code of the Republic of Belarus.

In the event that self-employed persons (including those engaged in craft activities and/or providing services in the field of agroecotourism), who are registered as taxpayers with the Fund’s authorities, change their tax regime and register as taxpayers of the professional income tax, they should apply to the territorial bodies of the Fund to be removed from the register as self-employed persons.

Vitebsk Regional Administration
Fund for Social Protection of the Population