How to Pay Taxes as a Freelancer in Belarus

Freelancing in Belarus is a reality for many specialists: programmers, designers, copywriters, marketers, teachers, consultants, and other experts who provide services to Belarusian and foreign customers. However, despite the flexibility of this form of employment, a freelancer has an important question: how to legally receive income and pay taxes?

An individual who regularly provides paid services must either enter into civil law contracts, register as an individual entrepreneur (IE), or—if the activity falls on the approved list—pay tax on professional income without registering as an IE. It is important to take into account that any unofficial activity, especially with income from abroad, may attract attention from tax authorities and entail administrative liability.

In this article, we will examine what business registration options are available to freelancers in Belarus, what taxes need to be paid, how to make payments to foreign clients, and what you should pay attention to to avoid problems.

What kind of people are called freelancers?

A freelancer is a specialist who does not work under an employment contract and is not on the staff of a specific organization. Such a person independently searches for customers, negotiates the terms of cooperation, sets the cost of their services, and organizes the work process. In Belarus, freelancing is not a legal status, but a way of working that can be formalized through a civil law contract, registration as an individual entrepreneur, or ( in some cases ) paying a tax on professional income.

Most often, representatives of creative and technical professions become freelancers:

• Programmers and developers.
• Designers and illustrators.
• Copywriters, editors, translators.
• Marketers, advertising, and SMM specialists.
• Teachers, consultants, trainers.

At the same time, a freelancer can cooperate with Belarusian companies and individuals as well as foreign clients. But regardless of the area of activity and geography of customers, a freelancer in Belarus is obliged to comply with tax legislation and take into account the peculiarities of currency regulation when receiving income from abroad.

Why Freelancers Need Tax Information

Freelancing offers freedom from the office and a flexible schedule, but it also involves personal responsibility for one’s activities. Unlike an employee, for whom all taxes are calculated and paid by the employer, a freelancer usually organizes their own financial and tax relations with the state.

Here’s why knowing your tax laws is essential for anyone working outside the state:

• Avoiding fines and inspections. When receiving regular income without paying taxes, a freelancer risks being investigated by the tax inspectorate. Administrative and even criminal sanctions are provided for illegal entrepreneurial activity in Belarus.
• Legalization of income. Official payment of taxes allows you to calmly use banking services, including opening foreign currency accounts, accepting payments from foreign customers, and making large purchases without explaining sources of income.
• Pension and social guarantees. Payment of contributions to the Social Security Fund (within the framework of individual entrepreneurship or under the Civil Law) is considered when forming the pension record and future pension. This is especially important for those who have been working as freelancers for many years.
• Security when working with customers. Many clients prefer to work with officially registered contractors, especially foreign ones. The ability to issue an invoice or conclude a contract increases trust and makes you more competitive.
• Relocation or visa application. When moving abroad, applying for a visa or residence permit, it is often necessary to prove a stable legal income. An official tax history can play a decisive role.

It is important for a freelancer to know which tax regime suits him and how to pay taxes correctly, keep records of income, and, if necessary, file a declaration. This will allow you to avoid problems with the law and focus on working with clients rather than on conflict with the tax authorities.

What taxes do freelancers pay in Belarus?

Freelancers in Belarus must pay taxes themselves, or companies that use freelancers’ services under civil law contracts pay for them. The choice of taxation form generally depends on the form in which the freelancer operates and the type of activity; tax rates may vary depending on the amount of income. Let’s consider the main options.

Tax on professional income (NPI)

This is a special tax regime that allows individuals to work without registering as individual entrepreneurs. The NPD is available subject to the following conditions:

• The type of activity is included in a special list of activities for which professional income tax is paid.
• The activity is carried out without hired workers.

Services or works are performed for individuals, foreign customers, Belarusian legal entities, and individual entrepreneurs.

Tax rates:

• 10% – from income received from individuals and foreign customers.
• 20% – from the income received from Belarusian organizations and individual entrepreneurs, if this income exceeds 60,000 rubles during the calendar year.

If the limit is exceeded only due to receipts from foreign clients or individuals, the increased rate does not apply.

Registration for payment of the professional income tax is carried out through the tax authority, using the application “Tax on professional income”. Reporting is simple: it is enough to keep records of receipts and pay the tax monthly through ERIP or Internet banking.

The NPF rate includes mandatory insurance contributions to the Social Security Fund. The NPF replaces the payment of the following taxes:

• Personal income tax.
• Craft collection.
• Fee for the provision of services in the field of agro ecotourism.
• Single tax for individuals.

The NPF is calculated automatically in the application, but you need to pay it yourself every month using ERIP or through an internet banking.

Income tax on income from entrepreneurial activities

Freelancers who:​

• Plan to cooperate with Belarusian legal entities on an ongoing basis.
• Work with large volumes of orders.
• Want to legally expand their business (for example, attract employees ), most often, they are registered as individual entrepreneurs.

Taxation options:

• Single tax is when an individual entrepreneur works only with individual consumers.
• A general taxation system with income tax payment at a rate of 20%. When the income of an individual entrepreneur cumulatively from the beginning of the calendar year exceeds 500,000 Belarusian rubles, an income tax rate of 30% is applied. Income tax must be paid every quarter.

In addition, individual entrepreneurs are required to pay insurance premiums to the Social Security Fund and Belgosstrakh (when they hire employees) and submit regular reports and tax returns to the Social Security Fund.

Work under a civil law contract (CLA)

Sometimes, a freelancer can provide one-time services based on a civil contract. In this case, the customer (legal entity or individual entrepreneur):

• Independently withholds and pays income tax (13%) from the freelancer’s income.
• Pays contributions to the Social Security Fund from freelance income.

That is, in the case of working under a civil contract, the freelancer does not pay taxes themselves.

This scheme is convenient for short-term or irregular projects but unsuitable for permanent commercial activity. In this case, the tax authorities may require registration of an individual entrepreneur or payment of a professional income tax.

When a freelancer receives income from foreign customers under a civil contract, there are the following options:

Option 1. Register as self-employed

Register receipts in the “Professional Income Tax” application and pay the tax every month.

Option 2. Work under the GPD

In this case, it may be necessary to file a tax return. Usually, foreign customers withhold the necessary taxes in their country themselves. In this case, the Belarusian tax office requires a certificate that the tax was paid in the customer’s country. However, Belarus does not have agreements on avoiding double taxation with several countries. Therefore, it may be that taxes on income from foreign customers will have to be paid in Belarus. This does not apply to income from customers from the Russian Federation.

What are the ways to pay taxes as a freelancer in Belarus?

After choosing a suitable tax regime, a freelancer must correctly calculate the tax amounts (except for the tax on professional income) and pay them on time. In Belarus, there are convenient and accessible methods of paying taxes for both individuals and sole proprietors.

1. Through the ERIP system (Unified Settlement and Information Space)

This is the most popular and easiest way for individuals to pay taxes, including those who pay the professional income tax (PIT).

Payment is possible:

• Via Internet banking of any bank ( in the section “Payments → Taxes → Ministry of Taxes and Duties”).
• Through mobile banking applications.
• Through ATMs and information kiosks.

Important: When paying taxes, you must correctly select the type of tax and regional tax authority and enter your UNP.

2. Using payment orders through a bank account (for individual entrepreneurs)

Individual entrepreneurs are required to have a bank account. They can pay taxes by sending a payment order via online banking. It is important to correctly indicate the bank account details of the budget in the payment order.

UNP and payment codes.

Purpose of payment.

3. Through the customer’s accounting department (in case of a civil contract)

If a freelancer works under a civil contract with an organization or individual entrepreneur, then the customer pays the tax (13%) and contributions to the Social Security Fund. In this case, an individual does not pay the tax independently. However, the freelancer is recommended to keep copies of contracts and payment documents to confirm the legality of income.

How Freelancers Can Monitor Their Taxes

You can control your taxes through your account on the Ministry of Taxes and Duties website.

Individuals and sole proprietors can register on the portal of the Ministry of Taxes and Duties of Belarus and gain access to their account. There you can:

• Track accrued tax amounts.
• Generate payment orders.
• Upload reports.
• View payment status.

Conclusion

Freelancing in Belarus is a real way to earn money using your knowledge and skills and collaborate with clients around the world. However, it is essential to remember that even with remote work and a flexible schedule, tax obligations remain. Whether you are registered as an individual entrepreneur or pay tax on professional income, working legally is profitable, safe, and convenient.

The correct choice of tax regime, timely payment of taxes, and understanding of one’s rights and obligations give a freelancer not only protection from claims by the state, but also confidence in the future – the ability to use banking services, travel abroad, and build up a pension record.

If you work in IT or are looking for a reliable partner to organize remote employment, the EOR team will help you at every stage. We select qualified specialists, legalize their work, formalize all personnel and tax issues, ensuring comfort for performers and companies worldwide.

Work legally, and we will help make this path transparent and straightforward.