"A tax is a fine for doing well, a fine is a tax for doing wrong” Mark Twain

Income tax of 25% on income for 2024 over 200 thousand Belarusian rubles, no later than:

1. March 31 - to declare (in person, by mail, in your personal account on the tax website, by proxy, or by a hired tax consultant),
2. April 30 - to get notification from the tax office on the amount of tax,
3. June 2 - to pay.

The rate of 25 % is applied if three conditions are met:

1. income from a) Belarusian organizations, b) foreign organizations operating in Belarus, c) Belarusian entrepreneurs;
2. 25% only on income taxed in 2024 at the rate of 13% (except labor income from residents of the Hi-Tech Park). If the income rate was different, including under an international tax agreement, then such income does not fall under 25%.
3. types of income: a) dividends, or b) income from employment contracts, c) income from contracts for the performance of works (services), the creation of intellectual property objects.

The examples of income when 25% rate isn't applied are: from the sale of property, remuneration for participation in the board of directors, rent, loan interest, income from foreign sources, including dividends, salaries from abroad.