The minimum amount of tax on professional income (NPD) in Belarus from July 1st will be 45 rubles per month. For pension recipients, the minimum tax amount is 18 rubles.
Payment is required even if no activity is carried out."If you are registered as an NPD payer but are not actually conducting business, you should consider deregistering no later than June 30, 2026, through the NPD application (Settings / Account / Deregistration)," the Ministry of Taxes and Duties (MNS) stated.
The Ministry of Finance previously explained the new principle. For example, in August 2026, an NPD payer earns 100 rubles. The tax amount at a 10% rate is 10 rubles (100 rubles x 10%). However, the NPD amount payable will be 45 rubles, as 10 rubles is less than the established minimum.
"This tightening is aimed at individuals pseudo-employed in the economy and at ensuring the gradual and fair participation of the self-employed in financing state expenditures. NPD application is terminated in case of non-payment of tax three times in a row within the established deadlines. NPD payment is due no later than the 22nd day of the month following the expired tax period. Re-registration for NPD will be possible no earlier than six months later," the Ministry of Finance explained.
Source: https://pravo.by/novosti/obshchestvenno-politicheskie-i-v-oblasti-prava/2026/june/93836/ – National Legal Internet Portal of the Republic of Belarus