Do Belarusian citizens need to submit a tax return in Belarus in 2025?
Citizens of Belarus, partially or mainly living abroad, have questions about the procedure for paying taxes. Let's deal with the most common questions.
It should be noted that the obligation to submit a tax return is imposed on payers of personal income tax who:
- are tax residents of Belarus – for income both from sources in Belarus and abroad.
- are not tax residents of Belarus – for income from sources in Belarus.
The basic criterion for recognizing an individual as a tax resident of Belarus is his/her stay in Belarus for more than 183 days during a calendar year (from January 1 to December 31).
Also, an individual is recognized as a tax resident of Belarus if:
Note. The Republic of Belarus does not recognize second citizenship. An individual who has a passport of the Republic of Belarus is a citizen of the state.
Tax residents of Belarus
In this article, we will consider the types of income that our clients often have questions about the need to declare. Below is a table of such incomes.
Note. We remind you that income received by tax residents of Belarus not from tax agents of Belarus is subject to annual declaration no later than March 31 of the year following the expired tax period (calendar year).
| Type of income | Obligation to declare income annually* |
| Dividends from a foreign company | Yes |
| Salary from a foreign company/individual entrepreneur | Yes |
| Income from renting out property located outside Belarus | Yes |
| Royalties from a foreign company | Yes |
| Sale of shares in a foreign company | Yes |
Taking into account the provisions of the Double Tax Treaty.
An individual is not recognized as a tax resident of Belarus if he has a certificate of tax residency of a foreign state and provided that he does not stay on the territory of Belarus for more than 183.
Read about alternative ways to obtain a tax residency certificate in our guide.
Non-tax residents of Belarus
Non-tax residents of Belarus are required to independently declare, in particular, the following types of income received in Belarus from:
- individuals who are not individual entrepreneurs for goods (works, services) and other property sold by tax non-residents of Belarus;
- tax agents of Belarus for the property sold:
- an unfinished construction of a capital structure, a residential house, an apartment, a summer house, a land plot, a share in the ownership of the specified property;
- a motor vehicle, the technically permissible total mass of which does not exceed 3500 kilograms and the number of seats, in addition to the driver's seat, does not exceed eight.
- individuals (both tax residents of Belarus and non-tax residents of Belarus), foreign companies when selling a share in the authorized capital of a Belarusian company;
- in relation to the aggregate of accrued income from sources in Belarus in the form of dividends, within the framework of labor relations, as well as under civil law contracts, the subject of which is the performance of work, the provision of services, the creation of intellectual property, in the amount exceeding 200,000 Belarusian rubles in 2024.
Note. Tax non-residents of Belarus submit a tax return before the sale of goods (works, services), other property located on the territory of Belarus, indicating the estimated income.
Author: Zadesenskaya Yaroslavna
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