The Ministry of Taxes and Duties Inspection for the Orsha District draws attention to the following main changes regarding the professional income tax in 2026:
- starting from January 1, the tax deduction of 2000 Belarusian rubles, which was provided to individuals applying this taxation regime for the first time until 2026, is abolished. Remaining unused deductions from the specified date will not be used;
- starting from January 1, 2026, Article 379 of the Tax Code is supplemented with new types of income that are not recognized as taxable objects for the professional income tax. Such income includes: amounts reimbursed by tenants for the cost of utilities and other services, if the lease agreement places the obligation to reimburse such services on the tenant and is not included in the rent; amounts reimbursed by buyers of goods for the cost of delivery services not included in the price of these goods;
- starting from July 1, 2026, the grounds for terminating the application of the professional income tax are supplemented. In the event of non-payment by the taxpayer of the calculated professional income tax three times in a row within the established deadlines, the application of this regime is terminated from the date specified in the notification of the tax authority. On this basis, returning to this
taxation regime will be possible no earlier than 6 months;
- starting from July 1, 2026, a minimum amount of professional income tax is introduced – no less than 45 rubles per month. The established minimum amount will be paid monthly even by those individuals who do not generate receipts through the "Profincome" application during the tax period, that is, the calendar month.
Sector of informational and explanatory
work of the Ministry of Taxes and Duties Inspection for the Orsha District