Belarus Tax Ministry Clarifies Individual Income Tax Amendments for 2026

The Belarusian Ministry of Taxes and Duties Dec. 30, 2025, clarified individual income tax amendments for 2026. The clarification includes: 1) changes to the lists of nontaxable and tax-exempt income; 2) increases to the exemption thresholds for income, other than wage or salary income, from primary employers, and for such income from secondary employers; 3) the increase to 6,695 Belarusian rubles (US$2,301), from 5,956 rubles (US$2,047), to the exemption threshold for employer-paid insurance contributions; 4) an increase to 216 rubles (US$74), from 192 rubles (US$66), in the standard deduction for monthly income below 1,308 rubles (US$449); 5) the 25 percent ...