IMNS informs
1. Declaration of income by individuals!
Citizens who received taxable income in 2025 must submit personal income tax returns (calculations) to the tax authority no later than March 31, 2026.
When declaring income, if entitled, taxpayers may apply for tax deductions; to do so, documents confirming the right to these deductions must be submitted along with the return.
The return may be submitted in written or electronic form. The form of the return is established by Appendix 1 to the Ministry of State Taxes Decree No. 20 of April 30, 2025, "On the Calculation and Payment of Taxes on Individuals".
Detailed information on the declaration of income by individuals can be found on the official Ministry of State Taxes website in the section "Current/Filing of Personal Income Tax Returns for 2025 by Individuals".
Ministry of State Taxes Inspectorate for Polotsk District
2. Attention to payers of land plot rent!
As of January 1, 2026, legal entities shall independently determine the amount of rent in the manner established by subparagraph 1.5 of paragraph 1 of Presidential Decree of the Republic of Belarus No. 439 of December 17, 2025, "On Rent for Land Plots Located in State Ownership", which provides for setting the rent amount equal to the land tax determined in accordance with tax legislation norms, specifically calculated as the product of the following values:
- the tax base of the land tax;
- the land tax rate determined in accordance with Article 241 of the Tax Code, taking into account its increase (decrease) according to decisions of regional Councils of Deputies or, upon their instruction, local Councils of Deputies of the basic territorial level and the Minsk City Council of Deputies;
- coefficients to land tax rates established in Article 241 of the Tax Code and the Regulation, taking into account part two of paragraph 121 of Article 241 of the Tax Code.
Payment shall be made in the amount of the calculated annual rent or quarterly no later than the 22nd day of the second month of each quarter in the amount of one-fourth of the calculated annual rent.
State Tax Inspectorate for Polotsk District
3. On transactions with digital tokens!
Transactions with tokens on foreign platforms, in other services where settlements are carried out by transferring funds to organizations or persons who are not residents of the High Tech Park, receiving funds from them, as well as directly between individuals, are illegal and prohibited.
Administrative liability is provided for individuals carrying out entrepreneurial activities that are illegal and/or prohibited under legislative acts, in accordance with Part 3 of Article 13.3 of the Code of the Republic of Belarus on Administrative Offenses.
To avoid administrative liability, transactions for the purchase and sale of tokens for money must be conducted only with residents of the High Tech Park.
State Tax Inspectorate for Polotsk District
4. Income tax on souvenir and commemorative products, prizes, gifts!
In 2026, a provision was introduced into the Tax Code regulating the payment of income tax on souvenir products presented at events.
Thus, income in the form of souvenir and commemorative products whose cost does not exceed 259 rubles from each source during the calendar year is not subject to income tax.
If the cost of souvenir products received from one organization exceeds 259 rubles, only the excess amount is subject to income tax.State Tax Inspectorate for Polotsk District
5. Traceability of goods!
Collection of berries and mushrooms
6. Labeling of non-alcoholic beverages and juices!