Belarus has raised and indexed a range of standard tax deductions and income exemptions, the Ministry for Taxes and Levies announced via state news agency BelTA. The measures, intended to ease the tax burden for families, young workers and vulnerable groups, come into force for the current tax period and include further expansion of benefits from 1 January 2026.
Belarus tax deductions and who benefits
The standard personal deduction has been increased from 192 to 216 Belarusian roubles per month for taxpayers whose taxable monthly income does not exceed 1,308 roubles. Child deductions for those under 18 rise from 56 to 63 roubles per child each month. For parents of two or more children, and for those raising children with disabilities under 18, the deduction is now 120 roubles per child, up from 107 roubles.
Similar increases apply to widows and widowers, single parents, foster parents and guardians, who will all receive the higher 120 rouble deduction per dependent. The changes aim to strengthen support for households with greater care responsibilities.
Indexed thresholds and wider exemptions
Authorities also indexed various income thresholds that are exempt from personal income tax. Non-salary receipts from an employer, educational institution or place of study — payments not classified as remuneration for work or services — are now exempt up to 3,910 roubles from each source during the tax period, up from 3,479 roubles. For organisations or individual entrepreneurs that are not the taxpayers main employer, the exemption threshold has risen to 259 roubles from 230 roubles per source.
In addition, payments made by employers or trade unions to Belarusian insurance companies, including for voluntary life insurance, additional pensions and medical costs, are now exempt up to 6,695 roubles per source in the tax period, an increase from 5,956 roubles. Charitable donations and sponsorship funds received on behalf of disabled persons, orphans and children without parental care are exempt up to 25,864 roubles in total, up from 23,011 roubles.
New provisions from 2026 for parents of children with disabilities
From 1 January 2026 the law will extend the right to an increased child deduction of 120 roubles per month to parents or adoptive parents who themselves are persons with a group I disability from childhood, provided they have at least one child under 18. The rules also explicitly list a parent, adoptive parent or guardian of a child with a disability under 18 as a dependent for tax purposes. Where such a caregiver does not work under an employment contract and instead receives a care allowance, their spouse may be recognised as having the dependent status for the purposes of the deduction.
Separate categories of taxpayers also saw higher standard deductions. A deduction for certain named groups rose from 272 to 306 roubles per month. Young specialists and workers now benefit from a larger deduction increased from 730 to 860 roubles per month, a measure aimed at supporting labour market entrants and retaining early-career professionals.
Taken together, these adjustments reflect a targeted fiscal approach to provide broader relief to households, carers and early-career workers. By raising exemption thresholds and increasing standard deductions, authorities aim to improve disposable incomes for vulnerable groups while clarifying the treatment of dependents and care allowances in the tax code.
Key Takeaways:
- Belarus indexes standard tax deductions, raising monthly relief for individuals and families.
- Child and dependent deductions increase, with higher rates for parents of multiple or disabled children.
- Income thresholds exempt from personal income tax are raised for primary and secondary workplaces and for certain insurance and charity receipts.
- Changes take effect immediately with additional expanded benefits from 1 January 2026 for parents of children with severe disabilities.
