Belarus Self-Employed — Professional Income Tax (PIT App) Return

Confirm the client is a Belarus tax resident (>183 days in the calendar year), establish whether they are operating as a pure self-employed person under the Professional Income Tax app regime or as a registered Individual Entrepreneur (IP). Determine the activity type and verify it is on the permitted list — critical because from 31 Dec 2025 IPs outside the approved activity list must cease or convert to an LLC. Identify all income sources for the year.

Verify the client is registered and actively using the MNS Professional Income Tax mobile app (nalog.gov.by). Review that receipts have been issued in the app for every payment received from each client during the year, and that the correct payer type was selected (Belarusian organisation/IE vs individual) because both attract the same 10%/20% rate bands but the payer classification must be correct for MNS records. Identify any payments for which receipts were not generated.

Aggregate total annual receipts from the PIT app to compute the annual tax liability under the two-band structure: 10% on the first BYN 60,000 of receipts, 20% on the excess (8% flat for pensioners). Cross-check against monthly tax already assessed and paid via the app. Identify any income that falls outside the PIT app regime and must be self-declared separately — for example, rental income, share disposals, or foreign-source income not processed through the app.

Self-employed persons under the PIT app regime have no mandatory FSZN (Social Protection Fund) contributions — unlike Individual Entrepreneurs who must pay FSZN on a self-determined base. However, voluntary FSZN contributions are available and may be important for pension service record. Advise the client on the voluntary contribution option and document their decision.

The PIT app regime does not require a separate annual return for receipts processed through the app. However, if the client received any income not taxed at source — foreign-source income, rental income, share or property disposals, dividends from non-tax-agent payers — a подоходная декларация (annual income declaration) must be filed with MNS by 31 March of the following year, with tax payable by 1 June. Prepare and review the declaration if applicable.

Submit the annual declaration electronically via nalog.gov.by (if required). Confirm all monthly PIT app tax assessments have been paid. Ensure no late-payment interest (pени) is accruing. Brief the client on the 31 March declaration deadline and 1 June payment deadline for the following year, and advise on record-retention requirements.