In Belarus, self-employed individuals are those who officially work for themselves without registering as an individual entrepreneur (IE) or legal entity, yet are required to pay taxes on their income. This status suits IT specialists working remotely, photographers, beauty professionals, developers, designers, and other specialists who work independently.
Self-employed individuals have specific taxation rules: they either pay a fixed tax amount, which depends on their region and type of activity, or a percentage of their monthly income. They are not required to maintain detailed income and expense reports. It is essential to understand which taxes to pay and when.
This article explains how self-employed individuals in Belarus pay taxes, available payment methods, required documents, as well as applicable benefits and nuances to ensure legal work with minimal expenses.
Who Are Self-Employed in Belarus
Self-employed individuals in Belarus are private persons providing services or performing work without registering as an individual entrepreneur (IE). They operate under the legal framework and pay taxes using a simplified scheme. Unlike an IE, a self-employed person does not need a separate business bank account (a personal bank account can be used), does not maintain accounting records, and does not file reports. Their interaction with tax authorities is limited to paying the tax within the required timeframe.
Common types of activity suitable for self-employment:
- Tutoring and exam preparation
- Photo and video services
- Repair and maintenance of equipment
- Small household repairs
- Hairdressing and cosmetic services
- Production and sale of handmade items to private individuals
- IT services, provided work is remote
Advantages and Limitations
Key advantages:
- Simple registration and start of activity
- Minimal administrative burden (no accounting or reporting)
- Choice of convenient tax method (fixed tax or 10% of income)
- Lower operating costs compared to an IE
Main limitations:
- Limited list of allowed activities
- Cannot hire employees
- Income and activity volume are limited by the self-employment format
- Pension coverage is not automatic without voluntary contributions to the Social Protection Fund
Tax Options for Self-Employed Individuals
Self-employed individuals in Belarus can choose one of two taxation systems depending on their activity and income regularity. This allows adapting the financial burden to the specifics of their work, income level, and payment frequency. Each option has pros and cons, so it is important to evaluate which scheme is more advantageous.
1. Fixed unified tax (depends on region and type of activity)
The unified tax rates are set in the Tax Code in Belarusian rubles. The amount depends on the region and type of service or work. For example, rates are higher in major cities and the highest in Minsk. Payment is made in advance, before the start of the month. This option suits those with a stable flow of orders and approximately consistent monthly income.
Self-employed individuals paying the fixed tax can only work with private individuals and activities included in the list for unified tax. They cannot work with companies or IEs.
Example: For activities such as web development, computer setup and software installation, computer repair, technical maintenance, and computer training, the monthly tax in Minsk is 637 BYN.
2. 10% tax on income (monthly payment)
Alternatively, self-employed individuals can pay 10% of their actual monthly income. This is called the “professional income tax.” Payments are made monthly, based on the previous month’s earnings. This method is flexible: if income is low in a given month, the tax burden decreases accordingly. Those with seasonal or irregular income often choose it. The activity must be included in the approved list for this tax.
In the IT field, this includes web development, software development, and testing. Self-employed individuals can voluntarily choose this tax and combine it with regular employment.
Important: If annual income from Belarusian companies or IEs exceeds 60,000 BYN, the excess is taxed at 20%.
How to Choose the Optimal Taxation Option
The choice depends on the level and stability of income, as well as the region of work. If income is stable and exceeds a certain profitability threshold, a fixed unified tax may be more advantageous. For irregular orders or when starting out, it is more common to choose 10% of income to avoid overpaying in months with low revenue. In any case, it is useful to calculate both options in advance and consult tax specialists if necessary.
Tax Payment Procedure
For self-employed individuals in Belarus, the procedure for paying taxes depends on the chosen taxation regime, either a fixed unified tax or a 10% income tax. Despite differences in calculations, the process of transferring funds to the budget is relatively simple and does not require complex reporting.
Payment Deadlines and Frequency
When paying the unified tax, the payment is made before the start of activity. The individual fills out a notification at the tax office, where they can specify this date. If no date is specified, the unified tax must be paid by the first day of the calendar month in which the professional activity is planned. For example, to work in September, the tax must be paid by the end of August.
If a self-employed person chooses to pay 10% of income, the tax must be transferred monthly, no later than the 22nd day of the month following the reporting month. By the 10th of each month, the tax office automatically calculates the tax amount for the previous month. This amount appears in the “ProfIncome” application.
Payment Methods
The tax can be paid using several convenient methods:
- Online through ERIP via internet banking or a mobile app of any bank in the system.
- At a bank branch — in cash or by bank card.
- Through an ATM or info kiosk — select the corresponding ERIP section.
- Using an automatic payment — by setting up regular debits in internet banking.
To confirm payment, it is recommended to keep a receipt or electronic confirmation to present to the tax authorities if necessary.
Additional Contributions to the Social Protection Fund (FSZN)
Self-employed individuals in Belarus are not required to make separate contributions to the Social Protection Fund (FSZN) (part of the contribution is included in the professional income tax rate). However, they now have the option to do so voluntarily. This allows them to build pensionable service and qualify for a state pension in the future.
Voluntary Contributions for Pensionable Service
If a self-employed person does not contribute to the FSZN, their work period is not counted towards the pensionable service required for a pension. Voluntary payments allow these months or years to be included in the calculation, ensuring social guarantees comparable to those of employees.
Amount and Payment Procedure
The amount of a voluntary contribution is based on the country’s minimum wage. In 2025, it is 29% of the minimum wage for each month the self-employed person wishes to include in their pensionable service. Payments can be made for the current month or for past periods within the calendar year. Payments are made via ERIP or at a bank branch, specifying the code for voluntary FSZN contributions.
For example, 60% of the professional income tax amount goes to social contributions. To build pensionable service, 29% of 12 minimum monthly wages per year must be paid. In August 2025, this amounts to 2,526.5 BYN. The difference between the amount already paid as part of the professional income tax and this sum can be transferred to the FSZN to form pensionable service. Making such insurance contributions establishes one year of service for pension purposes. This can be done until September 1, 2025. In 2026, the FSZN will offer self-employed individuals the opportunity to make additional voluntary contributions to account for pensionable service for 2025.
Impact on Future Pension
The longer the period of contributions, the higher the likelihood of receiving a full pension. The amount of the pension itself depends on the total insurance record and the sum of contributions, so regular voluntary payments can significantly improve financial security in retirement.
Tax Benefits for Self-Employed Individuals
Each tax type the fixed unified tax and the professional income tax has its own benefits. Below we outline the main advantages and nuances.
Benefits for the Unified Tax
Reduced rates for privileged taxpayer categories are provided in the Tax Code. For example, the rate is reduced by 20% for:
- Pensioners.
- People with disabilities.
- Parents of large families with three or more children under 18.
- Parents raising children with disabilities (Groups I and II), including those over 18.
Tax may be completely waived (100% exemption) if benefits are combined. For instance, a Group I disabled person raising a minor child can be fully exempt from the unified tax.
To receive benefits, you must provide supporting documents to the tax office. However, benefits cannot be applied in the month when you rent out your property to other individuals.
Benefits for the Professional Income Tax
For first-time users of the “ProfIncome” app who register receipts and invoices, a tax deduction of 2,000 BYN is provided, which reduces the taxable base: the income registered in the app is gradually reduced by 2,000 BYN. This deduction is unlimited in time and carries over to the next year if the income is low.
Reduced Rates for Pensioners
Instead of 10%, pensioners pay 4% (excluding the part of the tax that goes to FSZN).
Instead of 20% (if annual income from Belarusian individuals or companies exceeds 60,000 BYN), the rate is 8% due to exemption from mandatory FSZN contributions.
When to Apply Tax Benefits
Tax benefits make both regimes more attractive. The fixed tax is beneficial for stable income, especially for privileged categories. The professional income tax regime is suitable for those who are just starting or have irregular work: the deduction and automatic calculation of tax in the app reduce the burden and make payments more flexible.
Practical Recommendations for Self-Employed Individuals
Choosing the right tax regime and planning payments properly allows self-employed individuals not only to save money but also to avoid fines and unnecessary expenses. Key tips for working legally and efficiently include:
How to Choose the Right Tax Regime
When determining the optimal taxation option, consider:
- Income size and stability
If income is regular and above the regional average, the fixed unified tax may be more advantageous. For fluctuating or seasonal earnings, the professional income tax (10% of actual receipts) is usually better.
- Region and type of activity
For some services, unified tax rates vary by region. Check the Tax Code before registration.
- Benefits
If you belong to a privileged category (pensioner, disabled, parent of many children, etc.), the fixed tax with a reduced or full exemption may be particularly advantageous.
How to Plan Payments to Avoid Fines
- Monitor deadlines
The unified tax must be paid before the start of activity, while the professional income tax is due by the 22nd of the month following the reporting month.
- Use reminders
Set notifications in a calendar or online banking.
- Build a reserve
Set aside 10–15% of income immediately to have the funds ready by the payment deadline.
- Pay online
ERIP, mobile banking, or the professional income tax app with online payment options allows timely payment without delays.
What to Do When Changing Activity Type
Here are some recommendations for self-employed individuals when changing the type of activity:
1. Consult specialists
Changing your activity may affect the tax rate or even eligibility to work as self-employed.
2. Check the legality of the new activity
Some types of work are only available for registered individual entrepreneurs (IE).
3. Adjust your tax regime
After changing activity, it may be more advantageous to switch from the unified tax to the professional income tax or vice versa.
4. Re-register on time
To avoid tax being calculated under the old conditions, update your registration before starting the new activity.
Conclusion
Working as a self-employed individual in Belarus is a convenient and flexible way to earn income legally while maintaining minimal reporting obligations. The option to choose between a fixed unified tax and a professional income tax allows you to tailor taxation to your specific type of activity and financial goals. Additionally, voluntary contributions to the Social Protection Fund (FSZN) provide the opportunity to build pensionable service.
However, legislative nuances, changes in tax rates, and requirements for certain types of activities may create challenges. Spex.by specialists are ready to provide guidance on selecting the optimal tax regime, calculating payment amounts, and explaining how to avoid fines and overpayments. We help you focus on your work by handling all matters related to taxes and interactions with government authorities.
How to contact us
For more information or a consultation on tax payment for self-employed individuals in Belarus, do not hesitate to contact us. We are here to help and support you.
Phone and email communication options are available for your convenience:
- +375293664477 (WhatsApp/Telegram/Viber);
- info@spex.by.
