Belarus

Individual - Tax administration

Last reviewed - 30 May 2021

Tax returns and payment of tax

PIT due on employment income received from Belarusian sources is withheld by the Belarusian employer (including PE of a foreign company) on the same day that the salary or other compensation is paid. The employer should also file to the tax office a special return showing the amount of income paid to foreigners within a tax year by 1 April of the following tax year.

Any income received during a year by a tax resident from foreign sources, as well as non-employment-related income from local sources that is not subject to withholding by a tax agent, must be declared in an annual tax return to be filed to the tax office by 31 March of the following year. The taxpayer is required to pay PIT due on that income not later than 1 June of the following year.

Individual entrepreneurs applying the general taxation regime compute PIT on a quarterly basis using the cumulative method. They file quarterly tax returns by the 20th day of the next quarter. The tax for the reporting quarter must be paid before the 22nd day of the month following the reporting quarter.

Those entrepreneurs who apply the simplified taxation regime shall file income tax returns either on a monthly or quarterly basis. The tax return shall be submitted by the 20th day of the month following the reporting period. The tax shall be paid by the 22nd day of the month following the reporting period.