For PIT purposes, an individual is treated as a tax resident if one stays in Belarus for more than 183 days per calendar year. Days of arrival are not considered, while days of departure are included in determining the number of days. Non-residents are individuals who do not correspond to the above mentioned requirements (i.e. a non-tax resident is one who is staying in Belarus 183 days per calendar year and less).
If an individual is not a tax resident of any state, one should be treated as a tax resident in Belarus if one has Belarusian citizenship or a residence permit in Belarus.
Last Reviewed - 02 June 2019