Legislative News: On Taxation of Income from Subbotnik. Simplifying the Transfer of Property to Agricultural Organizations. On Construction Benefits, and more
The legislative news review is presented as of April 28, 2026.
On taxation of personal income accrued on the day of the Republican Subbotnik
In 2026, the procedure for transferring funds to the republican subbotnik fund is established by the Decree of the Ministry of Finance of the Republic of Belarus dated April 01,2026 No. 14 “On the procedure for transferring funds earned during the Republican Subbotnik in 2026”.
To apply the income tax exemption, two conditions must be met:
- the income must be accrued to the employee for the day of the republican subbotnik;
- Accrued income must be transferred by the employer in the established order.
If funds were accrued to the employee for a regular working day or funds were not withheld and transferred by the employer in the established order to the republican subbotnik fund, then the income tax benefit established by paragraph 58 of Article 208 of the Tax Code is not applied.
If the employees of an organization did not participate in the republican subbotnik, but they decided to transfer funds in the amount of a day’s wages to the republican subbotnik fund and, based on the employees’ applications, these funds were withheld from the employees’ wages and transferred in the established order to the republican subbotnik fund, then such income is also not exempt from income tax.
More information can be found on the website of the Ministry of Taxes and Duties via a direct link.
On simplifying the procedure for providing property to agricultural organizations
On April 16, 2026, Decree No. 129 “On Simplifying the Procedure for Providing Property to Agricultural Organizations” was signed, providing for significant changes in accounting and documentation of asset transfers.
The following provisions are established for the accounting departments of organizations transferring property:
- Legal entities are entitled to transfer movable property for free use without the obligation of agricultural organizations to compensate for depreciation, as well as maintenance, repair and operational costs;
- the procedure for writing off the value of transferred assets has been determined: the residual value of the property and associated costs may be charged to additional capital or to retained earnings (uncovered loss);
- The mechanism for coordinating sponsorship assistance has been simplified: government agencies and organizations are now authorized to independently make decisions on its provision without obtaining additional approvals;
- Restrictions related to financial performance have been abolished: business entities have the right to provide property assistance regardless of whether there is profit or loss at the end of the reporting period.
More details about the Decree can be found here.
On benefits for the construction of new facilities
The Ministry of Finance in its official Telegram channel reminds that if an organization constructs or puts into operation new buildings and structures, it can take advantage of several tax incentives:
- Property taxes: a soft start. For the first year after the facility is commissioned, you are exempt from property and land taxes. The tax burden will be gradually reintroduced.
Applies to buildings erected after January 1, 2019.
- Income tax: investment deduction. The state allows to one-time write off a significant amount of the cost of an industrial building to expenses.
- VAT: Full refund. All “input” VAT on construction works and materials is deductible.
More details can be found at the link.
Innovations in employee life insurance
On April 27, 2026, Decree of the Council of Ministers No. 202 of April 25, 2026, came into force, expanding the opportunities for organizations to provide voluntary life insurance to employees.
The list of areas with increased injury risk has been supplemented with the following types of activities:
- postal and courier activities;
- warehousing and auxiliary transport services;
- activities in architecture, engineering surveys and technical testing.
These organizations also have the opportunity to conclude voluntary life insurance contracts for their employees.
The list is also expanded to include activities for which organizations are entitled to enter into voluntary life insurance contracts for the benefit of their employees in case of participation of these individuals in voluntary supplementary funded pension insurance. Specifically, the list has been expanded to include activities in the areas of temporary accommodation and catering services, information and communications, real estate transactions, automobile (motorcycle) and their parts sales, computer repair, personal and household goods repair, laundry and dry-cleaning services, hairdressing and beauty services, funeral services, as well as the activities of private households that employ servants and produce goods and services for their own consumption.
More information can be found on the Pravo.by.
Marketplace promotion services and the advertising placement (distribution) fees
Placement (distribution) of advertising means bringing the advertisement to the attention of consumers in any form using any advertising means.
- the name of the service provided to the advertiser (seller of goods) (“promotion”, “boosting”, “Premium plus subscription”, etc.) is not a criterion determining the presence of an object of taxation, since the object of taxation arises only if the result of the service provided to the advertiser is the placement (distribution) of advertising and such advertising is directed at consumers of advertising on the territory of the Republic of Belarus;
- Information about products, which is mandatory under legal requirements and posted during distance selling on online platforms, about online sellers and the products they sell, is not considered advertising and, accordingly, is not subject to the Law. Therefore, the posting (distribution) of such information is not subject to the provisions of the Tax Code;
- the provision by owners of online platforms to sellers of services that involve the use of the functionality of online platforms to influence the display of products (product cards) on the website of online platforms and (or) in the mobile application of these online platforms (for example, displaying a product within the framework of ranking algorithms in paid positions for specific key queries, in recommendations on the main page, on pages with information about other products, and other places, the list of which is available to the seller on the online platform, accrual of bonus points to buyers when purchasing the seller’s products, the ability to pin customer reviews, accrual of points to buyers for posting reviews of a product), including indicating the size of the discount on the product (placing red bars “-60%” in the card, the indication “Discount season”, etc.), there are no signs of advertising placement (distribution) and, accordingly, no object of taxation is seen, since cards with mandatory information are placed within the framework of the online platform (mobile application);
- Other information about online sellers and the products they sell, posted (distributed) on online platforms that is not required by law, may constitute advertising if it meets all the criteria for advertising as defined in the above definition of “advertising.” That is, if the result of the service provided includes the posting (distribution) of advertising (e.g., free mailings to regular and new customers (a 10% discount on the seller’s smart bonus mailing), highlighting a product with a new “Premium Seller” badge, a prominent badge indicating that customers highly rate your products, etc.), and if the advertising is directed at consumers of advertising within the Republic of Belarus, such service is subject to a fee.
For more information, visit the official MART website.
On VAT taxation at a rate of 20% on exported transport services (letter of the Ministry of Taxes and Duties dated April 09, 2026 No. 2-1-12/Ba-00339)
Services for the international transportation of goods from outside the Republic of Belarus are recognized as exported transport services, which are subject to value added tax (hereinafter referred to as VAT) at a rate of zero (0) percent when:
- when registering them with international transport (commodity and transport) documents;
- when submitting information to the tax authority by sending, in the order established by Article 131 of the Tax Code, an electronic invoice indicating information established by part ten of paragraph 2 of Article 126 of the Tax Code.
For VAT purposes, this transportation must be documented using a single CMR waybill, which also contains a note in column 24 of the CMR waybill indicating the date of receipt of the cargo by the consignee (or other person authorized to receive the cargo), which is considered the date of provision of the exported transportation service. This date does not include the date entered on the CMR waybill by the representative of the temporary storage warehouse, for example, in Brest.
More details can be found on the Ministry of Taxes and Duties website.
On the submission of a tax return (calculation) of a tax agent for personal income tax to the tax authority (letter of the Ministry of Taxes and Duties dated February 19, 2026 No. 1-1-25/9)
Transactions that have a negative income tax value (for example, in the case of an individual repaying a loan previously provided to him by a tax agent) and that are not related to transactions provided for reporting in lines 1.1.1 – 1.1.4 are reported only in line 1 of the tax return.
If line 1 of section I of part I of the tax return reports a negative value not corresponding to the sum of the indicators of lines 1.1.1 – 1.1.4, the tax authority will accept such a return with errors.
If the tax agent provides an explanation of the reasons for reflecting a negative value in line 1 of section I of part I of the tax return and this explanation is accepted by the tax authority, the submission of the tax return with the amendments and/or additions is not required, and the return is considered accepted.
For more information, please follow the link to the Ministry of Taxes and Duties website.
Carriers may be put on hold: taxes, the Social Security Fund, the registry, and new risks
On April 22, 2026, Decree No. 136 “On non-regular road passenger transportation” was signed, which improves the legal management of this sector.
This Decree expands the list of information required to be included in the register of non-regular road passenger transportation. In the absence of such information, transportation activities shall be deemed illegal.
New grounds for suspending the operations of road transport companies are also provided:
- failure to file a tax return,
- the presence of tax arrears,
- submission of false information to tax authorities, etc.
The Federal Social Security Fund is also taking control of irregular carriers.
The decree prohibits all other carriers from using vehicles belonging to a carrier removed from the registry for violations. Re-inclusion is possible after three months.
More information can be found on the Pravo.by website.
Changes to the minimum subsistence budget (MSB)
The new amounts of the MSB on average per capita and for the main socio-demographic groups per month were established by the Decree of the Ministry of Labor and Social Protection of April 22, 2026, No. 28. Thus, from May 1 to July 31, 2026, the MSB on average per capita was set at 509.62 rubles.
For reference: In the period from February 1 to April 30, 2026, this amount was 496.96 rubles.
Benefits for families with children from May 1, 2026
From May 1, 2026, the amount of the minimum subsistence budget and, accordingly, benefits for families with children have been increased.
Childbirth benefit:
- at the birth of the first child – 10 MSB, or 5,096.20 rubles (previously – 4,969.60 rubles);
- at the birth of the second and subsequent children – 14 MSB, or 7,134.68 rubles (previously – 6,957.44 rubles).
The benefit for women registered with healthcare organizations before 12 weeks of pregnancy is 100% of the minimum subsistence budget, or 509.62 rubles (previously – 496.96 rubles).
Monthly benefits
Benefit for families with children aged 3 to 18 years during the period of raising a child under 3 years of age – 50% of the minimum subsistence budget, or 254.81 rubles (previously – 248.48 rubles).
Benefits for children over 3 years of age from certain categories of families provided for by law:
- for children over 3 years of age raised in such families (except for a disabled child) – 50% of the minimum subsistence budget, or 254.81 rubles (previously – 248.48 rubles);
- for a disabled child over 3 years old – 70% of the minimum subsistence budget, or 356.73 rubles (previously – 347.87 rubles).
Childcare allowance for a disabled child under 18 years of age:
- with I and II degrees of loss of health before the child reaches 18 years of age and with III and IV degrees of loss of health before the child reaches 3 years of age – 100% of MSB, or 509.62 rubles (previously – 496.96 rubles);
- with III and IV degrees of loss of health after the child reaches 3 years of age – 120% of the MSB, or 611.54 rubles (previously – 596.35 rubles).
Benefit for children under 18 years of age infected with HIV – 70% of the minimum subsistence budget, or 356.73 rubles (previously – 347.87 rubles).
To receive professional advice regarding the application of current legislation for accounting purposes or to receive advice on tax matters, please send your inquiries via the feedback form on the website or write to email: info@assurance.by.
