The Ministry of Taxes and Duties Inspectorate for the Zheleznodorozhny District of Vitebsk reminds that the deadline for submitting a tax return (calculation) on personal income tax for income received in 2025 is no later than March 31, 2026.
Individuals who received taxable income during 2025 are required to submit a tax return (calculation) on personal income tax.
Such income includes:
- income received from sources outside the Republic of Belarus;
- income in the form of gifts received from individuals (not close relatives), if such income exceeds 11,516 Belarusian rubles per year;
- income received from the sale of two or more vehicles during the year;
- income received from the sale of a vehicle whose technically permissible maximum mass exceeds 3,500 kilograms and (or) whose number of seats, in addition to the driver's seat, exceeds eight.
This includes income from the sale or other alienation for consideration (exchange, annuity, etc.) within 5 years of more than one real estate object owned by an individual (shares in the ownership of the specified property), namely: more than one unfinished capital construction, more than one apartment, more than one residential building, more than one dacha, more than one garden house with outbuildings (if any), more than one garage, more than one parking space, more than one land plot.

In addition, the list includes income subject to income tax at the rate established by paragraph 1 of Article 214 of the Tax Code of the Republic of Belarus, received from sources in the Republic of Belarus in the form of dividends, under employment contracts, as well as under civil law contracts for the performance of work, provision of services and creation of intellectual property objects, alienation of property rights to them, if such income for 2025 exceeded a total of 220,000 Belarusian rubles.
The tax declaration (calculation) can be submitted electronically through the "Taxpayer's Personal Account", by mail, or in person to any tax inspectorate, regardless of the place of registration of the individual. More detailed information can be obtained on the official website of the Ministry of Taxes and Duties (nalog.gov.by) or at tax inspectorates.