Usually, the income tax for individuals is paid by the employer for whom the individual works. There are cases when individuals have to declare their income and pay the tax themselves. This applies to both Belarusian and foreign citizens. Learn from the article when an individual needs to do this and how.
Income that needs to be declared independently
Here are a few cases of income that you need to declare yourself:
- Receiving gifts from individuals, including in the form of money, or receiving real estate under an annuity agreement for free, when the total value of such gifts and property is more than 9338 rubles for 2023.
- The application of a property tax deduction to the income of an individual in 2023 for those in need of better housing conditions. The tax will be calculated at the tax inspectorate from the amounts for which a tax deduction was provided in cases where, in particular, contributions were returned to an individual during housing construction, or housing was issued under a lease agreement with subsequent redemption, but it was not redeemed.
- Sale or exchange with receipt of an additional payment for the last five years from the date of the transaction, more than one house, apartment, cottage, garden house, garage, parking space, land plot, object of unfinished construction. To receive income in 2023 from the sale of two or more cars or other motor vehicles. In the case of such a transaction, an individual must submit a declaration regardless of who the buyer is: an individual or a company. There is a special feature: Receiving income abroad or from abroad in 2023. When tax has already been withheld from such income abroad, the amount of tax can be deducted from the payment of tax in Belarus. To be credited to the tax inspectorate, you need to submit documents that are confirmed by the tax authority of the state in which the tax was paid or a copy of the tax return and a copy of the payment document confirming the payment of tax in another state.
When to pay the tax
The tax must be paid when an individual has received income as a result of the above operations: an economic benefit that can be estimated. Income can be in cash or in kind. The income tax rate, which is applied in most cases, is 13% of the amount of income.
Where and how to file a tax return
If an individual has a personal account of the payer on the website of the Ministry of Taxes and Duties, then you can fill out the declaration in electronic form there.
A written tax return can be submitted to any tax inspectorate, without reference to the place of residence.
The tax return can be submitted in person or sent by mail. You can also submit a declaration through a representative by a power of attorney. Our specialists can represent your interests in the tax authorities, prepare documents and submit them to the tax inspectorate.
When it is not necessary to file a tax return
You do not need to file a tax return, as well as pay tax when:
- In 2023, an individual received income from close relatives, a guardian, a trustee, and close relatives of a spouse, including the deceased.
- An individual sold a non—passenger car to a company resident in Belarus. In this case, the company itself withholds income tax.
- When selling a vehicle that is inherited.
- In case of a repeat transaction in 2023 for the sale, exchange with additional payment of real estate with a company resident in Belarus. In this case, the company itself withholds income tax.
- In a transaction with real estate inherited.
Who files the tax return
If in 2023 an individual stayed in Belarus for more than 183 days and received the income listed above, then a declaration must be submitted. These 183 days of stay in Belarus include, among other things, the time when an individual went abroad for treatment, on a business trip, on vacation (in this case, no more than 60 days of rest in total in 2023).
Who does not file a tax return
If an individual has been in Belarus for less than 183 days, he does not become a tax resident of Belarus and does not need to file a tax return in Belarus.
The time of stay for 183 days in 2023 in Belarus does not include the time when an individual — a foreign citizen – was here:
- On vacation, treatment.
- As a person who has consular or diplomatic status or a family member of such a person.
- As an employee of an international, intergovernmental, interstate organization established in accordance with an international treaty with the participation of Belarus or as a family member of such a person.
Deadline for self-filing a tax return
The tax return must be submitted by March 31, 2024. In 2024, March 31st is Sunday. Therefore, the last day of filing a tax return is the next business day, Monday, April 1, 2024. At the same time as filing the declaration, you do not need to pay income tax. It will be calculated by employees of the tax inspectorate.
When to pay income tax
The Tax Inspectorate sends out income tax notices in such a way that an individual receives a notification before April 30, 2024. The amount of tax must be paid by June 1, 2024.
How we can be useful in declaring income earned in Belarus by individuals in 2023
Our lawyers are experienced specialists in the field of taxation of individuals. We can:
- Advise you on the taxation of your income earned in Belarus.
- Advise you on the application of tax deductions.
- Advise you on the issues of tax residency in Belarus.
- Collect by a power of attorney documents on the tax residence of another state, on the taxation of your income in it and submit them to the tax inspectorate.
- Prepare a tax return.
- Represent your interests in the tax authorities.
Contact us
If you have any questions about the declaration of income received in Belarus in 2023, we will be happy to help you! Our long-term experience in the field of taxation of individuals will help you in resolving any situations and disputes.
Phone and e-mail communication options are available for your convenience:
- +375293664477 (WhatsApp/Telegram/Viber);
- info@ambylegal.by.
