Income Tax Declaration of IT Specialists

Usually, employers pay the tax on personal income. However, there are sometimes situations when an individual working in the IT field needs to file a tax return on his own and pay the tax. In this article, we will consider the features of self-declaration of income by IT specialists who are citizens and tax residents of Belarus.

When it is required to declare income to the tax service on your own

There is a specific list of situations in which it is necessary to submit a declaration of income for the past calendar year. These situations relate to cases where individuals must pay income tax as recipients of income. It is important to note that it is not always necessary actually to pay the tax, but filing a declaration is usually mandatory.

For example, it is necessary to submit a declaration in the following cases:

1. When did an individual receive income from the sale in 2023:
   • The second and subsequent passenger cars.
   • Any truck or other vehicle weighing more than 3,500 kg.
   • Any bus or other vehicle that can accommodate more than 8 people.
2. When an individual received more than 9,338 Belarusian rubles as a gift from independent relatives in 2023.
3. If more than one property has been sold in the last five years: an apartment, an office, a garage, a warehouse, a retail space, etc.
4. IT specialists must declare income from non-residents and recognize them as tax residents of Belarus. These aspects will be discussed further.

Who submits the declaration to the Republic of Belarus

The income tax (personal income tax) declaration is submitted by tax residents of Belarus who spent more than 183 days in the country in 2023.

A person remains a tax resident of Belarus if, in 2023, he went abroad on a business trip, rested for no more than two months a year or was on medical treatment.

Thus, you do not need to be a citizen of Belarus to file a tax return. Foreign citizens, including IT specialists, who lived for more than 183 days in Belarus in 2023 and received income from non-residents must also file a tax return.

How to declare income received from non-residents

Tax residents of Belarus

Tax residents of Belarus have spent more than 183 days in a calendar year on the territory of Belarus. 

IT specialists often work for foreign customers while staying in Belarus or another country where they are not tax residents. This applies to employees and freelancers who provide services under civil law contracts or without contracts. It is necessary to declare income received abroad or from abroad.

Not tax residents of Belarus

IT specialists from Belarus who have been abroad for more than 183 days in 2023 are not required to file a tax return with the Belarusian tax service. However, the tax inspectorate often lacks information about an individual who was abroad and is not a tax resident of Belarus. However, there may be records of income earned abroad and transferred to Belarus accounts or an individual’s electronic wallet. If you apply to the tax inspectorate, you must provide documents confirming the absence of tax residency in Belarus, for example, an employment contract with a non-resident, a rental agreement, stamps in your passport on trips abroad and other similar documents.

Exemption or reduction of income tax

IT specialists who are tax residents of Belarus can receive tax exemption or reduce its amount if they request in advance a certificate of income tax withholding in the country where they received income. We are talking only about income tax, which does not apply to the tax on business income.

Usually, such a certificate can be obtained from the employer or the service customer. After receiving the certificate, submitting it to the tax service along with the tax return is necessary. Thanks to the agreement to exchange information between Belarus and Russia, the tax service may have information about working with Russian companies. 

If there is a double taxation avoidance agreement between Belarus and the country where the tax was paid, the tax may be reduced or not levied.

Declaration of income received from residents

In 2025, it will be necessary to declare income received in 2024 for over 200,000 Belarusian rubles. Such income includes income from employment, civil contracts, and dividends.

There is no such obligation for income earned in 2023.

For income received in 2023, the declaration had to be submitted before April 1, 2024.

How to submit a tax return in Belarus

Visiting the tax office to file a tax return is unnecessary. There are several ways to submit it:

• Send by mail with an attachment list;
• Personally visit the tax office;
• Use the “Payer’s Personal Account” service on the official website of the Ministry of Taxes and Duties;
• Submit a declaration through an authorized power of attorney or a legal representative.

It should be noted that not all government online services are available to people outside of Belarus. Therefore, it is essential to consider how to file a declaration on paper or through a representative.

It is recommended that documents confirming the payment of income tax in another country be attached to the declaration and, if necessary, translated into Russian.

When to pay income tax

Income tax in 2024 must be paid no later than June 3, 2024. The amount of payment and the deadline are indicated in the tax payment notice, which is issued by the tax service until April 30. The notification can be provided on paper when submitting the declaration in person, sent by mail, or posted in the payer’s personal account on the Ministry of Taxes and Duties’ website.

It is important to note that the postal notification is sent to the registration address at the place of residence indicated in the tax base. It is considered that the notification was delivered 10 days after the notification was sent by mail. Therefore, not receiving a notification, especially for those abroad, does not justify late payment of taxes to the tax service.