Self-employed individuals must pay minimum professional income tax starting today
What is changing?
In Belarus, starting July 1, the minimum professional income tax (PIT) will be 45 rubles per month, and for pensioners – 18 rubles. The first payment must be made no later than August 24, 2026, writes BelTA.
“If you are not conducting activities but have not deregistered, tax will be charged monthly. If payment is delayed by three months, the tax authority will cancel registration, which will lead to a debt of 135 rubles (for pensioners – 54 rubles). The debt will be collected compulsorily, including through enforcement agencies,” the Ministry of Taxes and Duties noted.
Therefore, those who are not conducting activities should deregister in time via the PIT application (Settings / Account / Deregistration).
There are several important nuances. If you deleted the application but did not deregister, you must download it again and go through the deregistration procedure. If you forgot your login or password, you can restore them remotely via the application or contact any inspection office of the Ministry of Taxes and Duties. Deregistration occurs instantly, and the date of deregistration is considered the date the application was submitted.
After deregistration, access to the program will remain, but with restrictions — it will not be possible to generate receipts. If you wish to re-register, you can do so no earlier than the 1st day of the second month following the month of cessation of PIT application.
Earlier, the Ministry of Finance explained the new principle. For example, in August 2026, a PIT payer received an income of 100 rubles. The tax amount at a rate of 10% will be 10 rubles (100 rubles × 10%). However, 45 rubles will be charged for payment, as 10 rubles is less than the established minimum.
“This strengthening of requirements is aimed at individuals who are formally considered self-employed, and at ensuring the gradual fair participation of self-employed individuals in financing state expenditures. The application of PIT ceases if the tax is not paid three times in a row within the established deadlines. Returning to the application of PIT in such a case will be possible no earlier than after six months,” explained the Ministry of Finance.
Comments
Напрыклад, у жніўні 2026 года плацельшчык ППД атрымаў даход у памеры 100 рублёў. Сума падатку па стаўцы 10 % складзе 10 рублёў (100 рублёў × 10 %). Аднак да выплаты будзе налічана 45 рублёў, паколькі 10 рублёў менш за ўстаноўлены мінімум.///
Напрыклад, вы валяеце валенкі, ці вяжаце шарсцяныя шкарпэткі, якія летам нікому не патрэбны, і ніхто іх не купляе летам. І прадалі ўсяго на 100 рублёў. Да выплаты вам будзе налічана 45 рублёў. Ваш падатак складзе 45%.
45% падатак "на забеспячэнне справядлівага ўдзелу самазанятых у фінансаванні дзяржаўных расходаў".