The Inspection of the Ministry of Taxes and Duties of the Republic of Belarus informs
1. Attention to trading entities selling malt beer!
By Decree of the Council of Ministers of the Republic of Belarus dated December 31, 2025 No. 808 "On the Application of a Special Restrictive Measure" a ban is established on the import into the territory of the Republic of Belarus and sale on the territory of the Republic of Belarus of malt beer, included in the list specified in Appendix 1 to the Decree.
Trading entities that have remaining stock of malt beer in their ownership and/or possession as of April 1, 2026 are required to:
- from 01.04.2026 suspend wholesale and/or retail trade in malt beer;
- by April 7, 2026, conduct an inventory of the resulting remaining stock of malt beer and prepare an inventory list in two copies. The inventory list must allow for the identification of the goods, their quantity, the actual location of the goods (trading premises, warehouse, address), and other information. For the identification of goods, it is advisable to indicate the GTIN of the product.
- no later than five working days from the date of preparation of the inventory list (maximum deadline – April 13), submit two copies to the State Tax Inspectorate at the place of registration;
- purchase special control marks from RUE "Publishing House "Belblankavyd" and ensure marking of the remaining stock of malt beer by May 31, 2026;
- sell the remaining stock of malt beer after it has been marked with special control marks;
- sell or use the remaining stock of malt beer in opened consumer packaging within 60 calendar days from the date of inventory, but not exceeding the established shelf life.
Storage of remaining stock of malt beer is permitted:
- from the date of the inventory until the date of submission of the inventory list to the State Tax and Customs Service inspectorate - in the presence of an inventory list or its copy certified by the trading entity at the location where the malt beer residues are kept;
-after submission of the inventory list to the State Tax and Customs Service inspectorate until the marking of the malt beer residues with special control marks - in the presence of an inventory list bearing the State Tax and Customs Service inspectorate's stamp or its copy certified by the trading entity at the location where the malt beer residues are kept.
State Tax and Customs Service Inspectorate for Polotsk District
2. Attention to business entities!
Starting from 01.05.2026, the Republic of Belarus introduces mandatory marking with identification means (IM) for juices and non-alcoholic beverages. To determine whether a product is subject to IM marking, reference must be made to both the product's Combined Nomenclature (CN) code and its name.
The list of products subject to IM marking is established by Appendix No. 2 to the Council of Ministers Resolution No. 1030 of 29.07.2011 "On Products Subject to Marking" as amended and supplemented.
State Tax and Customs Service Inspectorate for Polotsk District
3. Attention to individual entrepreneurs!
Starting from January 1, 2026, a separate expense standard of 30 percent is established for individual entrepreneurs engaged exclusively in retail trade and/or transport activities when calculating the personal income tax base.
The 30 percent expense standard may be applied when calculating the personal income tax base by individual entrepreneurs who, within the scope of activities permitted for individual entrepreneurs, carry out retail trade and/or transport activities and do not carry out any other activities.
For individual entrepreneurs carrying out other types of activities, the expense standard of 20 percent is retained.
State Tax Inspectorate for the Polotsk District
4. Attention to individuals - dog owners!
Chapter 29 of the Tax Code of the Republic of Belarus establishes a tax on dog ownership, which must be paid by owners quarterly from the moment the dog reaches three months of age.
The tax rate for dog ownership is set per quarter in the amount of:
- 67 Belarusian rubles for dog breeds included in the list of potentially dangerous breeds;
- 14 Belarusian rubles for other dog breeds.
Payment of the tax on dog ownership is made by individuals by transferring the tax amounts to organizations operating housing stock and/or providing housing and utility services, simultaneously with the payment for housing and utility services.
State Tax Inspectorate for the Polotsk District
5. Sold a car – do not forget about the tax. When is it necessary to pay tax on the sale of a car, and when is it not?
Car owners change their vehicles quite often. However, many citizens who have sold their cars do not even suspect that they are required to submit a tax declaration to the tax authority and pay income tax. Moreover, many car owners only remember about the tax on the sale of a car when they receive a notification from the tax inspectorate regarding this.
No later than March 31, certain citizens who have received income from the sale of vehicles must report their income for the previous year and, based on the notification from the tax authority, pay income tax no later than June 1.
Thus, income tax must be paid if, during 2025, an individual sold:
1) two or more motor vehicles, each of which has:
- a technically permissible maximum mass of not more than 3,500 kilograms;
- a number of seating places, excluding the driver's seat, of not more than 8;
2) one motor vehicle with a total mass exceeding 3,500 kilograms;
3) one motor vehicle having 9 or more passenger seats;
4) one motor vehicle associated with its business activities.
Please note that the obligation to pay tax arises not only upon the sale of motor vehicles, but also when receiving income from their transfer for consideration by other means, for example, under an exchange or annuity agreement.
Income tax is not payable:
1) when a natural person sells, during 2025, one motor vehicle, provided that simultaneously:
- its technically permissible total mass does not exceed 3,500 kilograms;
- the number of passenger seats does not exceed 8;
- the transaction is not related to business activities;
2) upon the sale of a motor vehicle received by inheritance;
3) if the buyer is a close relative (parents, children, full siblings, grandparents, grandchildren, great-grandparents, great-grandchildren, spouses), a close relative of the spouse, guardian, curator, or ward. Exception - when the motor vehicle is transferred under an employment contract or another agreement related to business activities concluded between the aforementioned persons;
4) if a citizen sold a motor vehicle for less than the purchase price, no tax is payable since expenses exceeded income. However, a tax return must be filed.
In the event of failure to submit a tax return and non-payment of tax, administrative liability measures are applied to violators. Therefore, to avoid complications, it is important to remember the tax on sold motor vehicles.
State Tax Inspectorate for the Polotsk District
6. What types of citizens' income are tax agents required to report?
Tax agents submit information on income recognized as objects of taxation for personal income tax, taxed at various personal income tax rates, including information on tax allowances and personal income tax amounts.
Information on income that is not recognized as an object of taxation for personal income tax shall not be submitted. In addition, tax legislation contains a list of income items that are recognized as objects of taxation, but for which tax agents are exempt from submitting income information for 2025. Such a list of income is contained in Part 2 of Paragraph 6 of Article 85 of the Tax Code of the Republic of Belarus.
Inspection of the Ministry of Taxes and Duties for the Polotsk District