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MINSK – Belarusian citizens, both residents and non-residents, need clarity on their tax filing obligations for 2025. Tax residents must report all worldwide income, while non-residents need to declare specific income derived from Belarus. Here’s what you need to know.
Understanding Belarusian Tax Residency
In Belarus, tax obligations are primarily determined by an individual’s residency status. Tax residency is based on a simple rule: an individual who spends more than 183 days in Belarus during a calendar year is considered a tax resident. Those who meet this criteria must report income from both Belarusian and foreign sources, while non-residents are only required to report income from Belarus.
However, tax residency can be tricky for Belarusians who live partially or primarily abroad, raising the question: do they still need to file taxes in Belarus?
Tax Residents – Who Must File and What to Declare
Tax residents of Belarus are required to submit an annual tax return by March 31 of the year following the tax year. This includes declaring income from both domestic and international sources, which may encompass a wide range of categories such as:
- Dividends from foreign companies
- Salaries from foreign employers
- Income from renting foreign property
- Royalties from foreign entities
- Capital gains from selling shares in foreign companies
Importantly, individuals who are tax residents of Belarus must declare their income even if it is not subject to withholding tax by a Belarusian tax agent. The tax return deadline for these residents is March 31, and all foreign income must be disclosed regardless of whether Belarus has a Double Tax Treaty (DTT) with the source country.
Non-Tax Residents – What Income Must Be Declared
Non-tax residents have more specific obligations, especially concerning income received from Belarusian sources. They must file a tax return on income from:
- Sales of goods, works, or services in Belarus by individuals who are not individual entrepreneurs.
- Sales of immovable property in Belarus, such as land, residential houses, or shares in such property.
- Sales of motor vehicles within specific limits, including those with a weight of up to 3,500 kg and seating for no more than eight people.
- Income from Belarusian companies that exceeds 200,000 Belarusian rubles in a year, including income from dividends or services performed under contracts.
Non-tax residents are also required to declare the estimated income before the sale of property or services in Belarus, and they must submit a tax return on the transaction. This includes income from any sales or work that involves goods or services provided within Belarus.
The Importance of Double Tax Treaties (DTT)
For tax residents of Belarus, it’s critical to understand how Double Tax Treaties (DTTs) may affect their reporting obligations. Belarus has signed numerous treaties with other countries to avoid double taxation, which can reduce the amount of tax payable on foreign income. For example, dividends and royalties received from foreign entities may be subject to reduced withholding taxes under the provisions of a relevant DTT, thus reducing the burden on Belarusian tax residents.
How to Obtain Tax Residency Certification
For those who live abroad but still maintain Belarusian citizenship, it’s essential to confirm their tax residency status. While Belarus does not recognize dual citizenship, those with foreign residency certificates and who spend less than 183 days in Belarus during the year will be considered non-residents for tax purposes. Individuals may apply for a tax residency certificate from the Belarusian tax authorities to formalize their status.
Next Steps
As we approach 2025, Belarusians should review their tax residency status carefully, especially if they live part-time or mostly abroad. Key considerations include:
- Tax residents must file returns by March 31, reporting both domestic and international income.
- Non-residents are required to declare specific Belarus-based income, including property sales and earnings exceeding 200,000 Belarusian rubles.
- Consider consulting with a tax professional or legal advisor to ensure full compliance, particularly if your income is subject to DTT provisions or involves complex international transactions.
Expert Insight
Belarus has a relatively straightforward tax regime for citizens living abroad, but understanding the nuances—particularly around foreign income and property sales—is critical.
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