Professional Income Tax – This is a special tax regime for individuals, which is entered from 1 january 2023 of the year.
Individuals are entitled to apply the special tax regime "Tax on professional income", earning professional income from:
– activity, under which they do not have an employer and do not involve individuals under employment contracts and (or) under civil law contracts;
– use of property.
The presence of the main place of work does not prevent the payment of professional income tax in relation to income, recognized as an object of taxation by this tax and received from other persons.
The transition to a special tax regime is carried out voluntarily.
To apply the tax on professional income, an individual must use the digital platform - the application "Tax on professional income".
The payment of tax on professional income replaces the payment:
– personal income tax;
– fee for the implementation of handicraft activities;
– single tax from individual entrepreneurs and other individuals;
– mandatory insurance contributions to the budget of the state extra-budgetary fund for social protection of the population of the Republic of Belarus.
Professional income tax rates:
10% – regarding professional income, received from:
– individuals (regardless of its size);
– foreign organizations and foreign individual entrepreneurs (regardless of its size);
– Belarusian organizations and Belarusian individual entrepreneurs in the amount, not exceeding 60 000 Belarusian rubles in total for the year.
20% – regarding professional income, received from:
– Belarusian organizations and Belarusian individual entrepreneurs, at the rate of, exceeded 60 000 Belarusian rubles in total for the year.
Professional Income Tax Benefits:
– For individuals, registered for the first time as a professional income tax payer
provided with a tax deduction in the amount of 2 000 Br.
That is, when calculating the tax, the size of the tax base (the amount of professional income received by an individual) decreases by 2 000 Br.
The balance of the unused deduction can be applied in subsequent calendar years, provided, that the individual did not stop applying the tax on professional income.
– For the payer, who is a recipient of a pension
tax rate from 10 % (20 %) is actually reduced to 4 % (8 %), due to exemption from payment of mandatory insurance contributions to the budget of the state extra-budgetary fund for social protection of the population of the Republic of Belarus.
IN ORDER TO APPLY TAX ON PROFESSIONAL INCOME, INDIVIDUAL MUST USE THE DIGITAL PLATFORM - APPENDIX "Professional Income Tax" (software of the Ministry of Taxes and Duties) using a smartphone or computer (including tablet), connected to the Internet.
Individual, expressed a desire to switch to the application of a tax on professional income, OBLIGATORY prior to commencement of activities:
1. Install the application
Install the Professional Income Tax application on your smartphone or computer
2. Notify the tax authority
Inform the tax authority through the application "Tax on professional income" about the application of tax on professional income
Payers do not need to independently calculate the tax on professional income. Applying a tax deduction, the size of the bet and other features of the calculation are fully automated. Also, no tax returns are required..
In order to find out the amount of tax payable from the payer, only the formation of a check for each income in the application "Tax on professional income" is required, received from the implementation of activities with the application of tax on professional income.
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Business, carried out by individuals - payers
professional income tax*
1. craft activities
2. Activities for the provision of services in the field of agroecotourism
3. Implementation by individuals, with the exception of persons, specified in paragraph 7
this annex, goods to consumers:
3.1. in trading places and (or) in other established local executive
and regulatory authorities places of floriculture production, ornamental plants,
their seeds and seedlings, animals (excluding kittens and puppies), made by these
individuals of bakery and confectionery products, ready-made culinary
products
3.2. kittens and puppies subject to keeping a pet (cats, dogs)
4. Execution of works (provision of services):
4.1. video filming of events
4.2. copying activities, preparation of documents and other specialized
office activities
4.3. translation and interpretation activities
4.4. grass mowing, cleaning green areas from leaves, cut grass and debris
4.5. face painting
4.6. setting, musical instrument repair
4.7. provision of services for the cultivation of agricultural products, provision
grain crushing services, squeeze juice, cattle grazing
4.8. hairdressing and beauty services, as well as manicure and pedicure services
4.9. provision of services, provided by weight measuring machines, growth
4.10. manufacture of wearing apparel (including hats) and shoes
4.11. interior design works and services, graphic design, registration
(decoration) car, internal space of capital buildings (buildings,
structures), premises, other places, as well as modeling of design objects
interior, textiles, furniture, clothes and shoes, personal items
use and household products
4.12. website development, installation (setting) computers and software
ensure, computer crash recovery, repairs, technical
National Legal Internet Portal of the Republic of Belarus, 10.12.2022, 5/51070
2
maintenance of computers and peripheral equipment, job training
on a personal computer
4.13. sawing and splitting firewood, loading and unloading cargo
4.14. repair and restoration, including hauling, home furniture
4.15. watch repair, shoe, umbrellas, bags, suitcases, making duplicate keys,
instant engraving on objects, provided by the consumer
4.16. sewing repair, knitwear and hats, other than carpet repair
and carpet products
4.17. tutoring
4.18. Furniture assembly, installation (fastening) in household interior items
and household products (except for air conditioners and gas stoves), installation
built-in kitchens, built-in cabinets, mezzanines
4.19. laundry and ironing of bed linen and other household items
citizens, purchase of products, washing dishes and cooking in households
citizens, payment from the funds of the serviced person for the use of residential
premises and housing and communal services
4.20. goods packaging, provided by the consumer
4.21. maintenance services, care and training of pets, Besides
farm animals
4.22. care for adults and children
4.23. photography, photo making
4.24. residential cleaning services provided to consumers
4.25. plastering works performed for consumers, painting, glass works, work
flooring and wall cladding, wallpapering the walls, masonry (repairs)
stoves and fireplaces, roof cleaning and painting, painting of fences and household
buildings, installation of doors and frames, windows and window frames, frame
from various materials
4.26. services of a teacher-defectologist
4.27. landscape design
4.28. courier activities carried out for consumers (activity
for the delivery of goods, packages)
4.29. vehicle interior cleaning
4.30. maintenance and care of graves
4.31. rent, rental of entertainment and sports equipment (bicycles, skates,
travel equipment and more)
5. Providing property belonging to an individual to others
individuals living quarters, garden houses, dachas for short term
residence
6. Lease of property (other than property, renting out
not allowed or restricted by law)**
7. One-time implementation (no more than five days in a calendar month), carried out
foreign citizens and stateless persons, temporarily staying
and temporarily residing in the Republic of Belarus, with special permission,
issued in accordance with legislative acts, consumers at shopping
places and (or) in other established local executive and administrative
bodies of places of works of painting, charts, sculptures, folk products
artistic crafts, crop production and beekeeping ______________________________
* This annex uses terms with the meanings, defined in the article 335
Tax Code of the Republic of Belarus.
** It is applied under the condition that there are no signs of entrepreneurial activity in such activity.
activity, provided for in the second paragraph 1 articles 1 Civil Code of the Republic
Belarus.
Memo of the Ministry of Taxes and Dues of the Republic of Belarus
