Changes in legislation regarding the tax on professional income (NPI) from

The conditions for terminating the application of the tax on professional income (NPD) on the initiative of the tax authority have been supplemented. Among other things, the application of NPD is terminated in case of non-payment of the calculated NPD 3 times in a row within the established payment deadlines – from the date specified in the tax authority's notification of termination of NPD application.

For reference: NPD is paid no later than the 22nd day of the month following the expired tax period.
In case of termination of NPD application on such grounds, it will be possible to return to this tax regime no earlier than 6 months later. In other cases of termination of NPD application, it is possible to return to the special tax regime after one month, as before.

A monthly minimum tax amount on professional income in the amount of 45 Belarusian rubles has been introduced. The minimum amount must be paid monthly even with a zero tax base.
The innovation comes into force on July 1, 2026.