Personal income tax is usually paid by employers. However, sometimes, there are situations when an individual who provides services in the IT field needs to file a tax return on his own and make a tax payment. Such an action has its own peculiarities and difficulties in the Belarusian legislation, and our experts help to figure it out.
When it is necessary to declare income to the tax service
Some cases have been identified in which it is required to file an income declaration for the past calendar year. These are cases in which individuals who receive income must pay income tax. Note that the tax does not always have to be paid in fact, but a declaration is usually required.
For example, a declaration must be submitted in the following cases:
1. When an individual received income from the sale in 2023 of:
- The second and subsequent passenger cars.
- Any truck or other vehicle weighing more than 3,500 kg.
- Any bus or other vehicle with more than eight seats.
2. When an individual received more than 9,338 Belarusian rubles as a gift from close relatives during 2023.
4. When there has been a sale of more than one real estate object in the last five years: an apartment, office, garage, warehouse, retail space, etc.
5. Declaration of income from non-residents and recognition by tax residents of Belarus is of interest to specialists in the IT field.
Who submits the declaration in Belarus
Income tax declaration is submitted to the tax service by tax residents of Belarus: These are people who stayed in Belarus for more than 183 days in 2023.
A person would remain a tax resident of Belarus if he travelled abroad in 2023 on business trips or vacations for no more than two months per year for medical treatment.
In other words, it is not necessary to be a citizen of Belarus to submit a declaration. Foreign citizens, IT specialists who stayed in Belarus for more than 183 days in 2023 and received income from non-residents, also file a tax return.
Declaration of income received from non-residents
For tax residents of Belarus
IT specialists often work for foreign customers while staying in Belarus or another country where they are not tax residents. Experts who work for hire and those who provide services under civil law contracts or without a contract but not for hire. It is required to declare income when it is received abroad or from abroad.
For persons who are not tax residents of Belarus
IT specialists who are citizens of Belarus but were not in Belarus for more than 183 days in 2023 do not file a tax return with the Belarusian tax service. However, the tax service usually does not provide information that an individual is abroad and is not a tax resident of Belarus. But there may be information about income from abroad to the Belarusian accounts of an individual or about transfers to his electronic wallet, etc.
In case of a call to the tax service, you need documents confirming the absence of tax residency in Belarus. For example, it can be an employment contract with a non-resident, a housing lease agreement, marks on a passport about crossing borders, and other documents.
Exemption or reduction of income tax
IT specialists who are tax residents of Belarus can receive tax exemption or reduce its amount if they ask in advance in the state from which they received income, a certificate of income tax withholding. It is income tax, which does not apply to business income tax.
You can contact the employer or the customer of the services for such a certificate. The certificate must be submitted to the tax service together with the tax return. There is no need to bring information about working for Russian companies since there is an agreement on the exchange of information between Belarus and Russia, and usually, the tax service has information about a person’s work for Russian companies. If there is an agreement between Belarus and the state in which the tax is paid to avoid double taxation, then the tax will be reduced or not calculated at all.
Declaration of income received from residents
In 2025, it will be necessary to declare income received in 2024 in an amount exceeding 200,000 Belarusian rubles. It includes income earned in employment, income from civil contracts, and dividends.
According to the income received in 2023, there is no such obligation.
What is the deadline for submitting a declaration in Belarus
For income received in 2023, you need to file a declaration by April 1, 2024.
How to file a tax return in Belarus
You don’t have to come to the tax office in person to file a declaration. You can use one of the ways to submit a declaration:
- Send by mail with an attachment list;
- Come to the tax office in person;
- Submit via the Payer’s Personal Account service on the website of the Ministry of Taxes and Duties;
- Submit it through an authorized power of attorney or legal representative.
It should be noted that not all government online services are available to people who are not in Belarus. Therefore, you should think about how to submit a declaration by mail, either personally or through a representative.
Together with the declaration, we recommend sending documents confirming the withholding and payment of income tax in another country. If necessary, such documents must be translated into Russian.
How long does the income tax have to be paid
In 2024, income tax must be paid no later than June 3, 2024. The amount of payment and the deadline are prescribed in the tax payment notice, which is issued by the tax service no later than April 30. The notification can be printed on paper when the declaration is submitted in person or sent by mail, or posted in the payer’s personal account on the website of the Ministry of Taxes and Duties.
It should be noted that the notification is sent by mail to the address of registration at the place of residence, which is available in the tax service. The notification is considered delivered at the end of 10 days after sending it by mail. Therefore, the fact that the notification has not been received, and you are abroad, does not justify non-payment of taxes on time to the tax service.
How to contact us
For more information or advice on filing an income tax return for IT specialists in Belarus, do not hesitate to contact us. We are here to help and support you.
Phone and e-mail communication options are available for your convenience:
- +375293664477 (WhatsApp/Telegram/Viber);
- info@spex.by.
