The Inspection of the Ministry of Taxes and Duties of the Republic of Belarus informs!
1. Attention individuals!
Individuals have the right to rent out residential premises on a daily basis to other individuals in two ways:
- by paying the tax on professional income (NPD).
To do this, it is sufficient to download the "Tax on Professional Income" application to your smartphone, go through registration, and generate receipts upon receiving funds as payment for the residential premises. The tax is calculated automatically and is 10% of the revenue (for pensioners - 4%). It must be paid by the 22nd of the following month.
- by paying a unified tax.
When paying the unified tax, it is necessary to notify the tax authority in writing or through the personal account in advance and pay the fixed rate of the unified tax before commencing the activity.
Rates of the unified tax for renting out residential premises on a daily basis:
- in Polotsk - 357 Belarusian rubles per month;
- in Braslav - 318 Belarusian rubles per month;
- in Miory - 318 Belarusian rubles per month.
Individuals have the right to rent out residential premises on a short-term basis with the payment of NPD or a unified tax, subject to the following conditions:
- the activity must be carried out independently;
- the rented residential premises must be owned by the individual;
- housing can only be rented out to individuals.
Tax Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for Polotsk District
2. Attention NPD payers!
The Ministry of Taxes and Duties Inspectorate for the Polotsk District reminds you that from July 1, 2026, the minimum payment for NPD will be 45 rubles per month (for pension recipients – 18 rubles)!
In this regard, if you are not carrying out activities, we recommend considering the need to terminate registration!
To do this, you need to:
1. Go to the "Profdokhod" application
2. Settings
3. Account
4. Deregistration
In case of termination of NPD application, an individual has the right to apply for NPD again no earlier than the 1st day of the second month following the month in which the NPD application was terminated.
The Ministry of Taxes and Duties Inspectorate for the Polotsk District
3. Social tax deductions!
When calculating personal income tax, the taxpayer has the right to use social tax deductions.
Social tax deductions are provided to an individual in cases where they incur expenses related to:
- education in educational institutions of the Republic of Belarus when obtaining the first higher, secondary specialized or vocational-technical education;
- voluntary life and additional pension insurance, voluntary medical expense insurance;
- additional accumulative pension insurance.
The deduction is provided by the tax agent who is the employee's primary place of employment. The procedure for providing social tax deductions is established by Article 210 of the Tax Code of the Republic of Belarus.
MNS Inspectorate for Polotsk District
4. Substitution of labor relations!
The MNS Inspectorate for Polotsk District, as part of a subsequent stage of a desk audit, has identified a scheme for minimizing tax liabilities.
Thus, the Company, in order to avoid paying personal income tax, entered into a formal civil law contract with an individual entrepreneur, who was actually an employee of the organization, i.e., the main purpose of concluding the contract with the individual entrepreneur was the substitution of labor relations with civil law relations.
Upon notification from the tax authority, the Company voluntarily fulfilled its obligations as a tax agent, and the amount of personal income tax payable amounted to approximately 2.7 thousand rubles.
MNS Inspectorate for Polotsk District