The Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus informs
1. Attention to individuals participating in gambling activities!
The MNS Inspectorate for the Polotsk District warns that participation in illegal online gambling may lead to negative consequences!
Participation in online gambling organized and conducted by online casinos that do not have a license to operate in the Republic of Belarus may entail negative consequences for players:
- financial losses;
- involvement in the financing of terrorism, extremism, and other prohibited activities.
The activities of such online casinos are not regulated by legislation, which eliminates the possibility of protecting the rights and legitimate interests of players.
To date, nine organizations hold licenses for such activities (LLC "AlMakh" (winline.by), LLC "BetCity" (betcity.by), LLC "BISON BET" (fonbet.by), LLC "Betting Company Marathon" (marathonbet.by, mobile.marathonbet.by), LLC "Golden Pharaoh" (brazino777.by), LLC "Stavka-Bet" (1xbet.by, m.1xbet.by), LLC "STATUSQUO" (pm.by, betera.by), LLC "Financial and Investment Company "INHO"" (maxline.by), LLC "Number of Luck" (grandcasino.by, gg.by, grandsport.by)).
Before playing, we strongly recommend verifying the legality of the online casino to avoid negative consequences!
MNS Inspectorate for the Polotsk District
2. Changes to the Professional Income Tax (NPD) effective from 01.07.2026!
1. The minimum tax amount for taxpayers is 45 rubles per month, and for pensioners – 18 rubles (taking into account the exemption from insurance contributions to the State Social Security Fund (FSZN)).
These amounts must be paid even in months when there was no income and receipts were not generated via the "Professional Income Tax" application.
2. Exclusion from the registry for three consecutive non-payments!
The tax authority has the right to discontinue the application of the NPD if the taxpayer fails to pay the calculated tax on three consecutive occasions within the established deadline. In such a situation, it will be possible to return to the NPD no earlier than in 6 months.
3. Automatic exclusion after 24 months of inactivity.
If the taxpayer does not submit calculation information through the application for 24 consecutive months, the application of the Additional Income Tax is discontinued.
Tax Inspectorate of the Ministry of Taxes and Duties for the Polotsk District
3. Changes to VAT rates from 2026!
A 10% rate applies to the sale and import of:
- quail products: meat, offal, ready-made products, meat (subpara. 2.2, para. 2, art. 122 of the Tax Code);
- from 01.01.2026 to 31.12.2026, fresh apples (EAEU CN code 0508 10), produced (grown) in states with which customs control is established (part 1, para. 9, art. 4 of Law No. 127-Z).
A 20% rate.
The possibility of applying a 20% VAT rate to VAT-exempt transactions has been excluded if the buyer finances the payment for their value from budget funds (subpara. 9.1, para. 9, art. 122 of the Tax Code).
A 0% rate.
For the purpose of classifying transport and forwarding services as exported and subject to VAT at a 0% rate, goods also include empty railway rolling stock units and containers, including those loaded with cargo (sentence 2, part 1, para. 2, art. 126 of the Tax Code).
Tax Inspectorate of the Ministry of Taxes and Duties for the Polotsk District
4. Attention to taxpayers!
From 01.01.2026, non-alcoholic energy drinks are recognized as excisable goods (subpara. 1.18, para. 1, art. 150 of the Tax Code).
When classifying non-alcoholic energy drinks as excisable goods, the following must be taken into account:
- the product name;
- its intended function;
- its EAEU Combined Nomenclature (CN) code;
- the presence in the drink's composition of tonifying substances (components) exerting a tonifying effect (caffeine, caffeine-containing plants (plant extracts), guarana, mate; medicinal plants (ginseng, leuzea, rhodiola rosea, schisandra, eleutherococcus) and their extracts).
The excise duty rate is set at 0.50 BYN per 1 liter of finished product (para. 9 of Annex 1 to the Tax Code).
Excise taxes are calculated for non-alcoholic energy drinks:
- imported into the territory of the Republic of Belarus from 01.01.2026;
- shipped by their manufacturers within the territory of the Republic of Belarus from 01.01.2026.
State Tax Inspectorate for the Polotsk District
5. For which gifts is personal income tax payable?
When we hear the term "personal income tax", we are convinced that this tax is deducted from our salary. However, this is not entirely accurate. In some cases, the individual citizen must pay the personal income tax themselves. Our income is subject to personal income tax, including that received as a result of gifting.
It should be noted that gifts from close relatives or relatives by marriage are not subject to personal income tax regardless of their value.
Persons related by:
- close kinship, include parents (adoptive parents), children (including adopted children), full siblings, grandparents, grandchildren, great-grandparents, great-grandchildren, spouses;
- marriage (kinship by marriage), include close relatives of the other spouse, including a deceased spouse.
When receiving monetary funds as a gift from them, including from abroad, or income in kind (for example, an apartment, a car), no tax arises. Even if these are very expensive gifts. Income received from the aforementioned persons as a result of gifting is not subject to personal income tax, regardless of the method of receipt (cash, bank or postal money transfer, or any other method) or the country from which it is received.
However, if income from a relative or relative by marriage is related to entrepreneurial activity, for example, a purchase and sale transaction is recorded, then tax will be levied.
And if income as a result of gifting is received from other individuals, for example, friends or acquaintances, then it all depends on their value. If the total value of gifts from all sources within a calendar year exceeds the limit established by legislation, there is an obligation to pay personal income tax on the excess amount.
Personal income tax is paid no later than June 1 of the year following the reporting calendar year (for 2025 – no later than June 1, 2026).
Thus, friends or acquaintances could have gifted up to 11516 Belarusian rubles during 2025 – no tax is levied on this amount. If a larger amount was gifted, for example 15000 Belarusian rubles, then on the excess amount (3484 Belarusian rubles), personal income tax at the rate of 13% must be paid no later than June 1, 2026. That is, the tax applies not to the entire amount, but only to the excess.
Inspection of the Ministry of Taxes and Duties for the Polotsk District
6. Regarding cases of "envelope" salary payments!
7. The "MNS Mobile" mobile application!
