Belarus

Individual - Tax administration

Last reviewed - 27 January 2020

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.

Starting from 1 January 2020 there are two rules in regard to PIT payment by PEs as tax agents:

  • not later than 22nd day of the month following the month when the PE threshold established by the Tax Code expires. If there is a double taxation treaty which may apply that provides for a longer threshold in regard to PE, that period is used for calculating the term for paying PIT. Please note that PIT paid by PE is calculated starting from the date when PE activities commenced in Belarus and till the threshold expired.
  • in general order - after PE threshold expires under the Tax Code (applicable double taxation agreement, if any to apply).

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.

Private 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.