Infographic of personal income tax from 2026

New progressive tax scale for individuals depending on the income included in the tax base:

— 13% up to 350,000 rubles / year

— 25% 350,000 - 600,000 rubles / year

— 30% over 600,000 rubles / year

This is not a flat rate on all income but a progressive scale. For example, with an annual income of 700,000 rubles, the tax will be calculated as follows: 350,000 * 13% + 250,000 * 25% + 100,000 * 30%.

Not all types of income are included in the calculation base. Examples of what is included in the base:

— Salary

— Sale of shares

— Interest on loans granted to tax agents (not on deposits)

— Renting out property

— Royalties and income from intellectual property

Excluded from the base:

— Real estate and vehicles

— Interest on bank deposits

— Securities (coupons on bonds and tokens, sale of securities, dividends from foreign companies)

— Compensations (for wear and tear of transport, equipment)

Dividends from Belarusian companies are generally considered in a separate scale: 13% up to 350,000, 25% - over. For example, if the salary for the year amounted to 100,000 (up to 350,000), and dividends 300,000 (also up to 350,000) - the personal income tax will be a minimal 13%

According to the new rates, the tax will be paid

#taxes