Legal compass: what the payslip hides. Tax with savings What percentage is income tax in Belarus

When limiting amounts or norms for payment of compensation are established in accordance with the legislation, the income of the payer specified in this subparagraph is exempt from income tax from individuals, within the limits of such amounts or norms.

• daily allowances paid within the limits established by law;
• actually incurred and documented travel expenses (with the exception of travel expenses by taxi) to and from the place of business travel, for the rental of living quarters. If the payer fails to provide documents confirming payment of these expenses, the amounts of such payment are exempt from income tax for individuals within the limits (amounts) established by law;
• other business travel expenses incurred by the employee with the permission or knowledge of the employer, paid (reimbursable) in accordance with the law.

A similar taxation procedure applies to the payments specified in this subparagraph made by the organization to members of the management body arriving (departing) to participate in the work of the relevant management body of this organization, as well as to the specified payments made by the organization to individuals not for their main work;

1.4. income (including in the form of average earnings (monetary allowance) received by payers for donating blood, its components, other types of donation, donating mother’s milk in the manner and amount prescribed by law;

1.5. alimony received by payers in cases established by the legislation of the Republic of Belarus, as well as alimony received in accordance with the legislation of foreign states;

1.6. state awards of the Republic of Belarus;

1.7. monthly cash payments to payers holding the honorary titles “People’s Artist of the USSR”, “People’s Artist of the RSFSR”, “People’s Artist of the Russian Federation”, “People’s Artist of the Byelorussian SSR”, “People’s Artist of Belarus”, “People’s Architect of the USSR”, “People’s Doctor of the USSR” "", "People's Doctor of the Belarusian SSR", "People's Doctor of Belarus", "People's Writer of Belarus", "People's Poet of Belarus", "People's Artist of the USSR", "People's Artist of the RSFSR", "People's Artist of the Russian Federation", "People's Artist of the Belarusian SSR", "People's Artist of Belarus", "People's Teacher of the USSR", "People's Teacher of the Belarusian SSR", "People's Teacher of Belarus", in amounts determined by the President of the Republic of Belarus and (or) the Council of Ministers of the Republic of Belarus;

1.8. amounts of financial assistance provided:

• due to an emergency;
• organizations and (or) individual entrepreneurs for the main job (service, study) of a deceased employee (military personnel, student), including a pensioner who previously worked (served) in these organizations and (or) for these individual entrepreneurs, persons related to the deceased an employee (military personnel, students) in a close relationship, as well as employees (military personnel, students), including pensioners who previously worked (served) in these organizations and (or) individual entrepreneurs, in connection with the death of persons related to the employee (military personnel, students) in relationships of close kinship;

1.9. the amount of financial assistance provided in accordance with legislative acts and resolutions of the Council of Ministers of the Republic of Belarus;

1.10. the cost of vouchers, with the exception of tourists, to sanatorium-resort and health-improving institutions, paid for from social insurance funds, as well as budget funds;

The provisions of paragraphs two and three of part one and part two of this subclause apply to income in the form of interest received by payers on bank deposits, funds located in a current (settlement) bank account, in accordance with agreements concluded from April 1 2016;

1.26. income that is not remuneration for the performance of labor or other duties (except for the income specified in this paragraph) received from trade union organizations by members of such organizations, including in the form of material assistance, gifts and prizes, payment for the cost of vouchers (except for the vouchers specified in this paragraph), in an amount not exceeding 336 Belarusian rubles, from each trade union organization during the tax period.

Income paid (issued in kind) by trade union organizations to members of such organizations in the form of remuneration simultaneously on two grounds - for conscientious and active participation in the activities of the trade union organization and in connection with public holidays, public holidays, memorials and anniversaries of individuals and organizations, are exempt from income tax from individuals in the amount provided for in this subparagraph;

1.27. one-time free subsidies provided in accordance with the law for the construction (reconstruction) or purchase of residential premises to individuals registered as needing improved housing conditions;

1.28. contributions returned to individuals in the manner established by law, upon termination of the construction of apartments and (or) single-apartment residential buildings or in the event of a reduction in the cost of construction, return of overpaid contributions, as well as refundable share contributions in the event of the withdrawal of individuals from members of developer organizations, garage cooperatives and cooperatives operating car parks, consumer cooperatives for gasification of the exploited housing stock.

When the construction of apartments and (or) single-apartment residential buildings is terminated or in the event of a reduction in its cost, the return of overpaid contributions, as well as the departure of individuals from members of developer organizations before the completion of construction, refundable contributions for the amounts of which were previously provided with a property tax deduction established of this Code are subject to taxation in the manner established by this Code;

1.29. the cost of uniforms issued in accordance with the law;

1.30. income received by payers from the delivery of secondary raw materials to organizations and (or) individual entrepreneurs according to the list established by the Council of Ministers of the Republic of Belarus;

1.31. income received by payers from the sale of precious metals and precious stones in any form and condition at buying points of organizations carrying out, in the manner prescribed by law, the activity of purchasing precious metals and precious stones, as well as from the sale of precious metals in the form of bank and bullion bars, coins, precious stones to the National Bank of the Republic of Belarus, banks that have a special permit (license) to carry out banking activities, granting the right to carry out banking operations for the purchase and sale of precious metals and (or) precious stones;

1.32. excluded;

1.33. income (except for income received by payers from the alienation of property for compensation in connection with their business activities) received by payers - tax residents of the Republic of Belarus from alienation for compensation, unless otherwise provided by paragraph two of this part:

• for five years (including through sale, exchange, rent) of one residential building with outbuildings (if any), one apartment, one dacha, one garden house with outbuildings (if any), one garage, one car -places, one plot of land owned by them (shares in the ownership of the specified property). The five-year period is calculated from the date of the last paid alienation of property belonging to the same type. When two or more units of property belonging to the same type are alienated within one day, the right to determine the order of transactions is granted to the payer. The provisions of this paragraph also apply to income received by citizens of the Republic of Belarus who are not recognized as tax residents of the Republic of Belarus from the alienation of said property for compensation;
• during a calendar year, one car, the technically permissible total weight of which does not exceed 3500 kilograms and the number of seats, in addition to the driver’s seat, does not exceed eight, or another motor vehicle. When two or more motor vehicles are alienated within one day, the right to determine the order of transactions is granted to the payer. Taxation of income from the alienation of a motor vehicle is carried out starting from the second alienation of such a vehicle;
• other property owned by individuals under the right of ownership. Other property does not include securities and financial instruments of futures transactions, real estate objects not specified in of this part, property rights, shares, shares (parts of a share, share) in organizations, as well as property previously used by the payer in business activities as fixed assets, and the property specified in this paragraph;
• property received by the payer by inheritance, regardless of the procedure provided for in this part.

For the purposes of this subparagraph and this Code, the date of alienation of property for compensation is the date of signing the agreement for alienation of property.

• transactions for paid alienation of property received by the payer by inheritance;
• transactions for paid alienation of property concluded with individuals specified in subparagraph 2.1 of paragraph 2 of Article 153 of this Code, with the exception of purchase and sale agreements and (or) other civil contracts related to business activities.

For the purposes of this subclause, termination of ownership rights in the event of forced seizure from the owner of property as a result of:

• foreclosure on property for obligations;
• alienation of property that, by virtue of an act of legislation, cannot belong to a given person;
• alienation of real estate in connection with the seizure of a land plot;
• repurchase of mismanaged cultural property;
• requisitions;
• confiscation;
• transfer by a court decision by one of the participants of a share in the ownership of property to other participants in shared ownership;
• alienation of property in the event of the property owner losing the right to use the land plot;
• nationalization;
• seizure of land for state needs;

1.34. income from the sale by payers of property received by them from sources in the Republic of Belarus in payment of wages (monetary allowance), within the limits of the amount of wages (monetary allowance), confirmed by a certificate of the amount of wages (monetary allowance), issued by an organization or individual entrepreneur to the payer according to place of work (service), indicating the name, quantity (volume) and value of property transferred to an individual as payment for labor;

1.35. income received by a payer entitled to a social tax deduction in accordance with this Code, in the form of non-cash payment by an organization or individual entrepreneur for the cost of training the payer in educational institutions of the Republic of Belarus upon receiving the first higher, first secondary specialized, first vocational education, as well as in the form of expenses for repaying loans (including interest on them) from banks of the Republic of Belarus, actually spent by the payer on obtaining the first higher, first secondary specialized, first vocational education. Such income is exempt from personal income tax when the payer submits to the organization or individual entrepreneur the documents specified in part one of paragraph 3 of Article 165 of this Code;

1.36. monetary allowance (maintenance) received at the place of service by women from among the military personnel during the period of their being on social leave for pregnancy and childbirth;

1.37. monetary allowance, daily allowance and other amounts received at the place of service (training) by military personnel on compulsory military service and those liable for military service called up for military and special training, monetary allowance, food and clothing provision for individuals studying in Suvorov, cadet schools and specialized lyceums, and pupils of military units, according to the standards established by law, monthly allowance paid to citizens undergoing alternative service;

1.38. the cost of the amount of maintenance with dependents of the annuitant under a lifelong maintenance agreement with dependents;

1.39. income received by students receiving general secondary, vocational, technical, special education from the sale of goods produced (performance of work, provision of services) provided for by the educational program documentation, educational plan of the educational institution, educational programs when carrying out activities according to the list approved Council of Ministers of the Republic of Belarus;

1.40. income received for work as part of student groups formed in the manner established by law and operating in the territory of the Republic of Belarus and member states of the Commonwealth of Independent States;

1.41. income received from renting (subletting) residential premises to young specialists and young workers (employees).

For the purposes of this chapter, young specialists, young workers (employees) include graduates who are provided with a place of work (service) by distribution, graduates sent to work (service) in accordance with an agreement on the training of a highly qualified scientific worker at the expense of the republican budget, agreement on targeted training of a specialist (worker, employee).

The income specified in this subparagraph is exempt from income tax from individuals during the periods of compulsory work (service) established by law for the distribution of young specialists, young workers (employees);

1.42. income received from funds of foreign gratuitous assistance (including those received by children and accompanying persons in connection with the rehabilitation of children abroad) or international technical assistance in the manner and under the conditions established by the President of the Republic of Belarus;

1.43. income in the form of monthly cash payments to parents-educators, guardians (trustees), foster parents of orphans and children left without parental care located in family-type orphanages, children's villages (towns), guardianship families and foster families, families who have adopted (to those who adopted) children, paid in the manner and amount prescribed by law;

1.44. funds received since 2006 to individuals of the Republic of Belarus in the form of grants and within the framework of projects provided (implemented) in accordance with the Agreement on scientific cooperation between the Government of the Republic of Belarus and the International Association for Promoting Cooperation with Scientists from Independent States of the Former Soviet Union dated 3 July 1995;

1.44 1 . income in the form of grants from the President of the Republic of Belarus in science, education, healthcare, culture;

1.45. the cost of residential premises in public housing buildings occupied under a rental agreement by military personnel, including those dismissed from military service, judges and prosecutors with twenty or more calendar years of service in military service, with the exception of periods of study in military educational institutions, educational institutions of the Ministry of Internal Affairs Affairs of the Republic of Belarus and the Ministry of Emergency Situations of the Republic of Belarus, and (or) work experience as a judge, state arbitrator, trainee judge, prosecutor (except for residential premises for social use, service residential premises, residential premises of a special official housing stock, special residential premises, residential premises in dormitories), transferred free of charge into the ownership of these military personnel, judges and prosecutors in accordance with the law;

1.46. income received by young and large families who are registered as needing improved housing conditions or who were registered on this date of concluding a loan agreement with the bank, in the form of financial support from the state in repaying debt on loans issued by banks for the construction (reconstruction) or purchase of residential premises for such individuals, in cases provided for by legislative acts;

1.47. income of payers - individual entrepreneurs, received from the sale of goods (work, services) in roadside service facilities within five years from the date of commissioning of such facilities;

1.48. income accrued on the day of the republican subbotnik and transferred by employers in the prescribed manner;

1.49. excluded;

1.50. excluded;

1.51. income of lawyers (with the exception of lawyers practicing law individually) received from practicing law and directed by them to pay fees for the maintenance of territorial bar associations of which they are members;

1.52. income of notaries carrying out notarial activities in notary offices, received from the implementation of notarial activities and directed by them to the payment of fees necessary for the maintenance of the Belarusian Notary Chamber, its organizational structures and the performance of the tasks and functions assigned to them;

1.53. income in the amount of the nominal value of housing bonds and interest income on them (if the payment of interest income is provided for by the terms of the issue), received from the organization issuing these bonds upon their redemption (early repayment), as well as in the form of a return of funds contributed to pay for the cost of housing premises by purchasing housing bonds, in the event of failure by the developer to fulfill obligations under the agreement, according to which the construction of residential premises for the owner of housing bonds is provided, or termination of such an agreement before the expiration of its execution, including indexed ones in the manner prescribed by law.

Income received upon redemption (early redemption) of housing bonds in cash, as well as returned funds contributed to pay for the cost of residential premises by purchasing housing bonds, for the amounts of which a property tax deduction established by this Code was previously provided, are subject to taxation in the order established by this Code;

1.54. income received by children aged fourteen to eighteen years while in labor and recreation camps operating in accordance with the law.

2. When a payer receives for a tax period the income specified in this article from relevant sources in an amount exceeding the amount within which such income is exempt from income tax from individuals, the excess amount is subject to taxation with income tax from individuals by a tax agent or tax authority on the basis of a tax return (calculation) submitted by the payer to the tax authority at the place of registration in the manner and within the time limits established by this Code.

“I will work in the Belarusian representative office of our company. The contract is for about a year. I heard that the income tax rate in Belarus is lower than ours in Russia. What tax will I, a Russian citizen, have to pay? Please tell me more about this. I. Melnikov, Ryazan."

Mikhail Rassolko,

Deputy Head of the Main Directorate of Taxation of Individuals of the Ministry of Taxes and Duties of the Republic of Belarus:

Since January 1, 2009, both Belarusians and Russians who work in our country under employment contracts pay income tax at a rate of 12 percent. It doesn’t matter whether the contract is for a month or six months. Although in Russia the time factor is taken into account. And, for example, if a citizen of Belarus works in a neighboring country for less than six months, then the tax on the income received as a result will be taken as from a foreigner - not 13, but 30 percent. In our country, a Russian, when receiving income from his main place of work, has the same rights and obligations as a native resident.

For example, an employee whose monthly income does not exceed 1.5 million Belarusian rubles is entitled to a standard tax deduction. In other words, 250 thousand Belarusian rubles (an amount equal to the forecast budget of the subsistence level for 2009) out of one and a half million are not taxed at all. In addition, another 70 thousand will be deducted for each child (140 thousand for a disabled child) or dependent.

According to the law, dependents include students and full-time students over 18 years of age receiving secondary, first higher, first secondary specialized or first vocational education, as well as a spouse who is on leave to care for a child under 3 years old. To receive these benefits, it is enough to submit a package of documents to the accounting department of the enterprise where you work. If the children are minors - copies of birth certificates, full-time students - a certificate from the educational institution (Russian or Belarusian does not matter). For a spouse on leave with a child, a certificate from her place of work or from the Russian social protection authorities that she receives benefits is suitable.

If your son or daughter wishes to study for a fee at a secondary specialized or higher educational institution in our country, then income tax will also be returned from the amounts spent on their education. If you want to insure your life, health, or enter into an agreement with an insurance company to accumulate an additional pension (for a period of at least 5 years), then 2 more basic amounts (currently 70 thousand Belarusian rubles) from the money that you pay to the insurers will also benefit.

Since your contract is for a year, it is important to know about the responsibilities that you, like any citizen of Belarus who stays in the country for more than 183 days and, accordingly, is its tax resident, will have to fulfill. In fact, there is only one obligation: at the end of the reporting period (December 31, 2009) and before March 1 of the next one, if you received income in Russia in addition to your salary at your place of work in Belarus, you will have to declare them. You can fill out an income tax return at the tax office at your place of registration or residence. Moreover, income from a neighboring country and taxes paid from it must be confirmed by a certificate from the Russian tax authorities. If you do not have time to issue a certificate before March 1, 2010, they will believe the certificate of the organization that paid the income, but will give a year for the certificate to be confirmed by the tax authority.

By the way

In Belarus, taxes are not levied on pensions, alimony, and scholarships. From the sale of one car per year and an apartment, garage, garden house - once every 5 years. In addition, taxes are not paid on inheritance, gifts from residents of the country in the amount of up to 17.5 million Belarusian rubles, material assistance, gifts, prizes from organizations or individual entrepreneurs in the amount of 5 million 250 thousand rubles during the year.

The tax system of the Belarusian Republic was formed on the classical principles of taxation.

The Tax Code of the BR includes 2 parts: general and special. The first part was adopted and approved on December 19, 2002. It states that tax legislation includes legislative acts of the Tax Code and international negotiations, as well as acts of the President and state and local authorities.

The general part of the Tax Code specifies the basic terms and concepts regarding taxation in Belarus.

Read more about the standard of living in Belarus.

7 years after the approval of the general part, the government approved a special part of the Tax Code, which includes a description of all taxes and fees in the Republic of Belarus. The special part was adopted on December 29, 2009.

Classification of taxes in Belarus:

1. Local.
2. Republican.

Republican taxes are the main taxes that form the state budget of the Belarusian Republic.

Value added tax is an indirect tax, since the payers are not entrepreneurs, but consumers of goods and services.

VAT rate in Belarus

Tax rates:

• 20% is the general rate applied when selling goods.
• 10% is the rate that applies to the sale of plants, poultry, livestock and animals, fish and beekeeping products produced in the territory of the Republic of Belarus.

The general income tax rate is 18%. But there are a number of exceptions when the rate is reduced.

List of situations that contribute to reducing the income tax paid:

1. Production of high-tech goods – 12%.
2. Dividends – 12%.
3. Production of laser and optical equipment – ​​10%.

Income tax is paid once a year by enterprises and organizations that make a profit in the course of their activities. The declaration is submitted to the tax office by January 22, and payment must be made by March 22 each year.

Personal income tax

Income tax is paid by citizens on a monthly basis. The tax forms almost 10% of the state budget of the Belarusian Republic.

In addition, if a person has deposits in financial institutions or banks, then he is required to pay tax on the deposit. The tax contribution is equal to 13% of the income received from the deposit.

The calculation of the tax rate depends on the type of human activity. So if a resident of the Republic of Belarus receives dividends, then he is obliged to pay 13%. Income from business, lawyer or notary activities is subject to a tax of 16%. The uniform income tax rate for individuals for all other types of activities is 13%.

Persons who rent out apartments and houses for the purpose of generating income are also required to pay income tax.

Short video about taxes in Belarus

The rate for renting out an apartment depends on the region and city.

Table: tax amount for renting out apartments

City	Tax rate (expressed in Belarusian rubles)
Brest region
Brest	29.0
Baranovichi	21.5
Pinsk	21.5
Cities of district subordination	10.7
Other territories	7.5
Vitebsk region
Vitebsk
Central zone	27.0
Transition zone	26.0
Cities of regional subordination	10.0
Orsha	15.0
Polotsk	15.0
Other territories	8.0
Gomel region
Gomel	From 29.20 to 30.20
Zhlobin	22.20
Mozyr	22.20
Rechitsa	22.20
Svetlogorsk	22.20
Kalinkovichi	12.60
Rogachev	12.60
Other territories	11.20
The Grodno region
Grodno	28.20
Volkovysk	18.00
Lida	18.00
Novogrudok	18.00
Slonim	18.00
Smorgon	18.00
Other cities of the Grodno region	13.00
Minsk Region
Zhodino	15.30
Other cities	15.00
Mogilev region
Mogilev	27.20
Bobruisk	23.30
Gorki	15.50
Krichev	15.50
Osipovichi	15.50
Other cities	11.70
Minsk by zones
1 planning room	30.50
2 planning	25.50
3 planning	21.50
4 planning	21.50
5 planning	17.50

Income tax deductions

The standard tax deduction is the amount by which income taxes are reduced. Deductions are income tax benefits that can be used by such citizens of the Republic of Belarus as:

1. Residents of the Republic of Belarus with a monthly salary below the established limit (563 Belarusian rubles). The income tax refund is 93 Belarusian rubles.
2. A parent raising a child under 18 years of age alone. Deduction – 52 Belarusian rubles.
3. Parents with more than 2 dependent children. 52 Belarusian rubles are returned.

Property Tax Fee

Real estate tax is paid by all citizens of the Belarusian Republic who have personal real estate, that is, real estate and housing in this country. It is paid by both individuals and legal entities.

Objects subject to taxation:

1. Apartments.
2. Own rooms.
3. Garages.
4. Parking spaces.

Even if a person is not the full owner of one of the above objects, but only owns a share, then he is also obliged to pay this type of tax.

According to the law, a person has the right to choose for which real estate he will pay tax. To do this, you need to write an application to the tax office. If a person does not write an application, then the tax will be imposed on the property that first appeared in the ownership of the BR resident.

The following are exempt from paying tax:

1. Large families (more than 3 children).
2. WWII veterans.
3. People of retirement age.
4. Disabled residents of the Republic of Belarus.
5. Persons with 1st and 2nd disability groups.

Real estate located in rural areas is not subject to taxes.

All persons who use real estate for business activities are required to pay real estate tax.

The tax rate is 0.1 percent of the total value of the property. Payment of the fee is made through a bank, post office or tax office before November 15 of each year.

The Belarusian Republic also has a tax on profits from the sale of real estate, but there are some nuances here. To understand them better, we need to consider the situation with an example. There is no inheritance tax in this country, so even if a person inherited an apartment or house, he will not have to pay anything.

The share of real estate taxes in total tax revenues is 5%

If he wants to sell this apartment or house (or any other real estate) for the first time, then he also does not pay any taxes. But if a resident of the Republic of Belarus sells a second property within 5 years, then he is obliged to pay income tax to the state on its sale. The tax amount is 13 percent of the difference between the purchase price of real estate and its sale.

For example: a person inherited a house (or he bought it himself) for $50,000, and he sold it for $60,000, which means that the person pays 13% of $10,000 to the state budget.

Find out how to get a Belarusian passport,

Land tax

Land tax is paid by owners of land plots in the Belarusian Republic.

Table: land tax rates

Environmental tax

Environmental tax is paid by business entities for harmful effects on the environment.

Environmental tax is paid if enterprises carry out:

1. Emissions of pollutants into the atmosphere.
2. Storage or disposal of production waste.
3. Wastewater discharge.

Tax contribution on the extraction of natural resources

Taxes are imposed on the following types of activities:

1. Potassium mining.
2. Oil production.

Not subject to taxes:

1. Production of associated petroleum gas.
2. Sand mining.
3. Soil extraction.
4. Extraction of underground and surface waters.

Stamp duty

Stamp duty is paid by individuals and entrepreneurs.

Tax rates:

• 15% - transfer to international organizations.
• 20% - issuance of copies of promissory notes and bills of exchange.

If you are thinking about living in Belarus for a while, read how.

Local taxes

Dog ownership tax

People who have dogs are subject to taxation. In 2017, the dog tax was slightly changed. Let us recall that until 2017, the amount of tax on pets depended on the size of the pet.

Table: tax rate for keeping pets

The base rate is 24.5 Belarusian rubles.

Resort fee

Resort tax refers to local taxes and fees in the Belarusian Republic. The resort fee is paid by individuals who are on vacation in such institutions as:

1. Dispensary.
2. Sanatorium.
3. Health Center.
4. Health Camp.
5. Pension.
6. Recreation center.

Other tax contributions

The tax on parasitism in Belarus is a special levy that all citizens of the Republic of Belarus who have been unemployed for more than six months are required to pay. This tax contribution was introduced to prevent social dependency and reduce unemployment in the republic.

This tax contribution is not paid:

Tax evasion is regarded as an administrative violation and is punishable by a fine.

One of the most absurd taxes in Belarus. Watch the video

In 2018, the tax on parasitism was 20 basic units.

Despite the fact that due to the introduction of the tax, the state budget was significantly replenished and unemployment decreased, the authorities canceled this fee in 2018.

It is applied for:
Payers (individual entrepreneurs, lawyers, notaries) whose income subject to taxation, reduced by the amount of professional deductions, does not exceed 1,687 rubles in a calendar quarter. The deduction amount is 93 rubles per month
each child and (or) dependent under the age of 18 years - 27 rubles, as well as for paying parents who have 2 or more children or disabled children under the age of 18 years, then the deduction amount is 52 rubles
Disabled people of groups I and II, as well as for other persons entitled to preferential taxation in accordance with the Law of the Republic of Belarus dated April 17, 1992 No. 1594-XII “On Veterans” - 131 rubles

Applicable by payers who do not have a main place of work during the reporting (tax) period.
To verify deductions, you must have proof of eligibility that is submitted with your tax return.
Deductions:
Upon receipt of the first higher, first secondary specialized and first vocational education - in the amount of the amount paid for their training, as well as if this training was provided by a payer who is in a close relationship with the students, and both parents have the right to apply the deduction, regardless from the one who paid for the training.
If the payer paid insurance organizations of the Republic of Belarus in the form of contributions under voluntary life insurance contracts and additional pensions, in the amount of no more than 2874 rubles. In this case, it is necessary that the term of such an insurance contract be no less 3 years old.

1. Salaries are fully calculated, taking into account all additional payments and coefficients (for the reporting period).
2. It is determined whether all types of accrued income are taxed.
3. The status of the taxpayer is determined for calculating personal income tax.
4. The taxpayer’s right to a tax deduction is determined.
5. From the total amount of accrued income, the amount that is not subject to taxation and the amount of tax deduction (if any) should be subtracted.
6. Calculate personal income tax from the amount of income received.

• liquidators of accidents at the Chernobyl nuclear power plant and PA Mayak who received disability (radiation sickness);
• parents (people) who care for three (four) children, or a disabled child;
• disabled people of the Second World War and military personnel who became disabled during combat operations;
• persons who took part in nuclear weapons tests, etc.

Income tax in 2019 in the Republic of Belarus

It should be noted that the level of income tax for 2019 in the Republic of Belarus is much lower than in Europe, but the low level of wages and the weak development of small businesses lead to the fact that the population still remains dissatisfied with government levies. Despite the apparent safety of production, which the Republic of Belarus inherited from the Soviet Union, most of the workers in factories and factories literally work hard for food. The average salary in Belarus in 2019 in Russian rubles is approximately 25,000. In Russia, this figure is slightly more than 30,000 rubles, but we must not forget that Belarus is an agro-industrial country, and the Russian Federation is a raw materials state.

Income tax in 2019 in the Republic of Belarus - rate, benefits, refunds and the latest changes relevant for individuals and enterprises. According to preliminary estimates, the income tax rate in the Republic of Belarus in 2019 will remain unchanged - 13% of salaries usually for employees and 9% for those who work in companies located in the high-tech park. But there is some positive recent news on personal taxation. Employees who work in low-paid positions are going to be provided with pension benefits. Moreover, the bill suggests a very interesting method of release. The employee will not have their rate reduced, but will be given a special allowance. It is not yet known what exactly its size will be, but the approximate amount will be 540 euros per year.

Taxes 2019: benefits, deductions and income tax rates

Starting from 2019, it is proposed to include, among other things, disabled people of groups I and II over 18 years of age who do not have income in the form of wages and other income in accordance with employment agreements (contracts) in the list of persons who, for the purpose of providing a standard tax deduction, are recognized as dependents. , civil contracts, as well as income from entrepreneurial (notary, lawyer) activities - for their parents (adoptive parents), spouse, guardian or trustee. In this case, the basis for providing a deduction will be copies of a disabled person’s certificate, marriage certificate, birth certificate of a child (children), other documents confirming the degree of close relationship, extracts from the decision of the guardianship and trusteeship authorities.

The amount of social tax deduction in the amount paid by the payer to insurance organizations of the Republic of Belarus (reimbursed by the payer to the tax agent) as insurance premiums under contracts of voluntary life insurance and additional pension concluded for a period of at least 3 years, as well as under contracts of voluntary insurance of medical expenses (subclause 1.2 clause 1 of article 165 of the Tax Code), it is proposed to increase from 2874 to 3161 BYN.

Tax deductions for personal income tax provided in 2019

Please note that the provisions regarding personal income tax in the Tax Code are presented in the version that comes into force in 2020. The version in force in 2019 is contained in the accompanying document - the Law of the Republic of Kazakhstan “On the implementation of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” No. 121-VI dated December 25, 2019.

Thus, information on deductions and excess tax deductions in the amount of 75 minimum wages applied by the previous tax agent is taken into account by the new tax agent and provided “in balance” during the calendar year. To do this, an individual provides the new tax agent with a “Certificate of settlements with an individual” issued by the previous tax agent.

Salary income tax - how to calculate in 2019-2019, rates, deductions

If you were not provided with deductions for children in full, then you have the opportunity to return the tax paid next year (2019) by submitting a declaration and the necessary documents to the tax office. Such documents include: declaration 3-NDFL; children's birth certificates.

The tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. If you are not the only parent, then the deduction is provided in a standard amount - depending on the number of children, it does not matter whether they are your children or those under guardianship. If you have one child, then the deduction is 1400 rubles, if you have two, then 2800 rubles, if you have three, then 2800+3000=5800 rubles.

Income tax in the Republic of Belarus

Most income tax payers are employees of enterprises, therefore they do not calculate and pay taxes themselves, but entrust this to accountants who calculate salaries. As a rule, various types of entrepreneurs and a number of individuals who received income from several sources file their own income declaration.

Currently the following income tax rates apply in Belarus:

• for income received as dividends – 13%;
• for income from business, lawyer, notarial activities - 16%;
• on the income of individuals and individual entrepreneurs related to the high-tech park - 9%;
• for income from the rental of real estate, for individuals (if income does not exceed 5,555 rubles per year) - fixed tax amounts are established, their amount is determined by the regional and Minsk city Councils of Deputies.
• for individuals on all other income – 13%.

Calculation of income tax from salary

1. Tax residents are people who arrived in the Russian Federation and stayed on its territory for at least 183 days (over the last year).
2. Tax non-residents are citizens of foreign countries who have been on the territory of the Russian Federation for less than 183 calendar days over the last year (12 calendar months).

Income tax on the minimum wage is calculated in the same way as on other types of employee income. The employee has the right to use his tax deductions. When a taxpayer is eligible for more than one standard tax deduction, he or she may only take one.

Income tax from - salaries

Tax is calculated on a monthly basis, with the offset of previously withheld amounts. The last day of the month is considered the day you receive your salary (it doesn’t matter whether it’s a working day, a weekend or a holiday). In the usual and simplest case, personal income tax is withheld once a month when calculating wages on the last day of the month. The employer withholds the calculated tax, only after that other deductions are deducted from the salary - alimony, loan repayment, etc.

Sometimes income taxes are paid in multiple payments within a month due to different types of payments. Withheld income tax is transferred according to the details of the tax service where the organization is registered. Separate divisions transfer personal income tax according to the details of the tax office in which they are registered.

Salary income tax - calculation rules

• Benefits, with the exception of sick leave related to personal illness or a child.
• Pension accruals.
• Various compensations.
• Payment of child support.
• Financial assistance paid after the birth of a child in the family. But no more than 50 thousand rubles for each child.
• Various social payments of a one-time nature.

• Staying in the country for at least 183 consecutive days. That is, people not living abroad at this time. Such people are called residents. These include almost all employees of enterprises.
• Not residents. People who do not fit the above category.

Income tax- this, as the name suggests, is a tax that is levied on the income of citizens. One of the main types of taxes. It is usually calculated as a percentage of income. Paid in . The amount and other aspects of calculation and payment of income tax are regulated by state legislation.

In the Republic of Belarus, the main document of tax legislation is the Tax Code.

On January 1, 2015, the Law of the Republic of Belarus No. 224-3 dated December 30, 2014 came into force. “On introducing amendments and additions to the Tax Code of the Republic of Belarus.”

Currently the following income tax rates apply in Belarus:

• on income received as a quality - 13%;
• for income from entrepreneurial, lawyer, notarial activities - 16%;
• on income of individuals and related to the high-tech park - 9%;
• for income from the rental of real estate, for individuals (if income does not exceed 5,555 rubles per year) - fixed tax amounts are established, their amount is determined by the regional and Minsk city Councils of Deputies.
• for individuals on all other income - 13%.

The amounts of income from each source are added up to the taxable base, which, in turn, becomes the starting point for the calculation and source of payment of income tax. The basic information determining the procedure for its calculation and payment is contained in Chapter 16 of the Special Part of the Tax Code of the Republic of Belarus.

Most income tax payers are employees of enterprises, therefore they do not calculate and pay taxes themselves, but entrust this to accountants who calculate salaries. As a rule, various types of entrepreneurs and a number of individuals who received income from several sources apply independently.

In practice, the main difficulty in calculating the amount of income tax is the correct application of the system of tax deductions from the tax base.

So the following are subject to deduction:

• the cost of vouchers for the health of children in the amount of 705 rubles per child under eighteen years of age, purchased from the funds of Belarusian organizations or individual entrepreneurs - Article 163, clause 1, clause 1.10;
• income received from individuals, in the amount from all sources no more than 5,555 rubles - Article 163, clause 1, clause 1.18;
• income that is not wages, incl. gifts, prizes, financial assistance received at the place of main work, no more than 1,678 rubles, the same from other organizations in the amount of no more than 111 rubles, from each source, respectively - Article 163, paragraph 1, paragraph 1.19;
• assistance received by disabled people and orphans in the amount of no more than 11,102 rubles from all sources during a calendar year - Article 163, clause 1, clause 1.21;

• Article 164, clause 1, clause 1.1 - in case of receiving taxable income less than 563 rubles per month, the amount of the tax deduction will be 93 rubles;
• Article 164, clause 1, clause 1.2 - 27 rubles for each child under 18 years of age or dependent, regardless of the amount of income;
• Article 164, clause 1, clause 1.2 - the above deduction for a child or dependent provided to a widow (widower), guardian, trustee, adoptive parent is 52 rubles;
• Article 164, clause 1, clause 1.2 - the same deduction for parents with two or more children or disabled children will also be 52 rubles;

According to Article 164, clause 1, clause 1.3, the following have the right to a deduction in the amount of 131 rubles:

• liquidators and other persons affected by the Chernobyl disaster;
• Heroes of the Soviet Union, Heroes of Socialist Labor, Heroes of Belarus, Full Knights of the Orders of Glory, Labor Glory, Fatherland;
• WWII participants;
• persons who have benefits according to the Law “On Veterans” of April 17, 1992;
• disabled people of the first and second groups, disabled people since childhood, disabled children.

According to paragraph 1.2, paragraph 1 of Article 165 of this Code, amounts of insurance premiums up to 2,874 rubles under life insurance contracts, additional pensions and medical expenses concluded with Belarusian insurance organizations are subject to tax deduction.

Expenses for the purchase of housing on lease are also deductible - Article 166, clause 1, clause 1.1.

In Belarus, approximately 10% of the budget is generated from income tax.