Big Changes Are Coming In Belarus From The New Year
- 27.12.2025, 9:54
Some need to be prepared for now.
There will be a lot of changes at the beginning of the new year, for which we need to prepare now. Journalists Onliner have collected the main things that will affect our wallets in 2026.
Basic value - 45 rubles
From January 1, the basic value will be 45 rubles (now 42 rubles).
The amount of many social payments, fines, state duties, taxes and fees depends on the base value.
For example, the fine for fare evasion is 0.5-1 BV - from January 1, it's Br22.5-45. The state duty for issuing a new passport in the usual terms is 1 basic - it will be 45 rubles. A fine for speeding can be from 1 to 12 basic (from January 1 - from Br45 to Br500).
Bank commissions: new rules
Since January 15, banks will work on new principles in setting commissions. They are obliged to notify customers in advance about changes in tariffs, and the commissions themselves must be economically justified.
For individuals (except for sole proprietorships) will expand the list of free services, including transfers within one bank, cash withdrawals and certificates, replacement of compromised cards.
The restrictions on the size of certain commissions are also introduced: for example, for crediting money in Belarusian rubles - no more than 1.5% of the amount, while for the exchange of damaged currency - no more than 5%.
New restrictions for IEs
From January 1, 2026, individual entrepreneurs in Belarus will not be able to work in all areas. What individual entrepreneurs can do, is specified in Annex 1 to the Council of Ministers of June 28, 2024 № 457 "On types of individual entrepreneurial activity. If the business does not fall into this list, it will be impossible to continue working in the same status.
In this case, it is necessary to either close IE, or move to the format of a legal entity, or choose another way of working - for example, self-employment, if it is allowed by law for the chosen type of activity.
From January 1, 2026 IE will not be able to engage in wholesale and retail trade in cars and motorcycles, their repair, wholesale trade (except auto/motorcycle), copying and preparation of documents, activities in the field of performing arts and organization of cultural and entertainment events.
Which taxes will increase from 2026
Tax rates in absolute terms will be indexed taking into account the forecast inflation rate. This will affect land tax, real estate tax, environmental tax, tax on gambling business, transport tax and personal income tax.
From January 1, 2026, Belarus is also expected to increase income tax rates for high incomes. For incomes up to Br350,000 the rate of 13% will remain, for incomes from Br350,000 to Br600,000 - 25%, and for amounts over Br600,000 - 30%. The tax rates on dividends have also been revised: 13% for incomes up to 350,000 rubles and 25% for incomes over this amount.
In addition, the minimum amount of tax on professional income for the self-employed will be 45 rubles per month. This means that the amount of tax will be calculated on the basis of income, but if it is less than 45 rubles, you will still have to pay 45.
From January 1, the order of taxation of gifts from individuals will change. The non-taxable amount is divided into two categories: gifts received in Belarus and gifts from abroad. The limit for each category is Br6,000 per year.
It is important that the tax is not levied on gifts from close relatives, guardians, trustees or wards. At the same time, the amount of gifts must not be related to business activity - otherwise it is subject to income tax.
The list of excisable goods will be expanded: from 2026 they will include non-alcoholic energy drinks and electronic smoking and tobacco systems.
Changes for owners of electric cars and hybrids
In 2026, benefits for electric cars will remain, but there are changes for consistent hybrids: when importing will have to pay 15% customs duty and 20% VAT, which will increase their cost. Zero VAT rate is now valid only for electric cars with purely electric engine not older than 5 years.
Free parking for electric cars is canceled, but you do not have to pay for charging at special stations.
The conditions for the construction and transfer of charging stations are simplified for legal entities, as well as the application of investment deduction.
Marking of jewelry will become mandatory
From January 1, Belarus will introduce mandatory marking of jewelry. It will be required for the production of jewelry in the country, its import for sale and export to the states with which there are agreements on mutual recognition of marking.
The new rules should make the market more transparent and reduce illicit trafficking.
The price of "utilities"
January 1, tariffs for housing and utilities services will be traditionally raised. The exact figures are not yet known - usually the updated tariffs are published by the New Year.
The growth of "utilities" for the year will not exceed 0.5 basic value - from January 1 it is about 22.5 rubles.
The rules for working with the book of comments and suggestions
From January 1, 2026, the book of comments and suggestions will have to be given to the visitor already open on a blank page - he will not be able to see what records other people left in it.
The book of comments and suggestions must be given at the first request. It is forbidden to demand documents from the visitor or to find out the reason why he decided to leave an entry.
The book is still mandatory for most organizations and private entrepreneurs, while notaries are exempt from this obligation, but housing cooperatives, owners' associations, private doctors and sports and cultural centers, on the contrary, are obliged to keep it.
Investigation of accidents will be controlled more strictly
From January 1, 2026 in Belarus, the order of control over the investigation of accidents at work will change.
As before, most accidents are investigated by the employer himself. State labor inspectors are involved in special investigations: in case of group accidents, severe injuries and fatalities. At the same time, each accident report is now necessarily checked by a labor inspector and, if he finds errors, gives the employer recommendations.
From January 1, 2026, if the employer does not correct errors in the investigation of an accident on the recommendation of the labor inspector, he will be issued a mandatory order. It will have to be complied with within a specified period of time - otherwise a fine from 10 to 50 basic units will be imposed.
This is necessary to ensure that accidents are investigated correctly, to find the real causes of injuries and take measures, and the interests of the victims are protected.
How Belarusians will have a rest in 2026
Next year we will have several big days off. So, mark the dates on your calendar when you can rest:
January: 1st-4th (Thursday through Sunday).
April: 18th-21st (Saturday through Tuesday; moving the workday from April 20th to the 25th makes four consecutive days off around Radunitsa).
May: 1-3rd (Friday - Sunday).
July: 3-5th (Friday - Sunday).
December: 25-27th (Friday - Sunday).
That is, in 2026 Belarusians will have several long weekends to relax or take a short trip.