Important Changes Made To Base Of 'Parasites' In Belarus

One will have to pay a special tax to leave the base.

The Council of Ministers of Belarus Resolution No. 267 of April 19 has relegated the tax payers on professional income to the category of "economically active". Thus, this category was excluded from the base of "parasites".

They will be considered as such if they pay the tax. The decree shall come into force after its publication and shall apply to relations as of January 1.

We remind you that special tax regime in the form of tax on professional income began in Belarus on January 1, 2023, but it was stipulated in the Tax Code a year before that.

The government also clarified the powers of the Ministry of Labour and the operator of the database of those not employed in the economy.

In addition, the decree updated the regulation on the procedure for classifying territories as territories with a tense labour market situation. From now on, cities of regional subordination will not be recognised as such territories.