Как законно вернуть часть подоходного налога? Гид по налоговым вычетам

30.09.2025

How to save on taxes? Take your money back!

Autumn is the best time to review your financial paperwork for the year. You may have paid for education, made a large payment on a home loan, or simply be entitled to a standard deduction you forgot about.

Every Belarusian employee has the legal right to reduce their taxable base and reclaim part of the personal income tax paid. We have prepared a detailed guide to help you understand the main tax deductions: social, standard, property and professional.

Social deductions. Education and Insurance

You can claim a social tax deduction if you pay for your own education or that of close relatives (children, full siblings, grandparents and grandchildren) at educational institutions in Belarus when receiving a first higher, secondary specialised or vocational-technical education. You may also claim a social deduction for the repayment of loans and borrowings taken from Belarusian banks, organisations or individual entrepreneurs (IE) for the purpose of paying for education.

Please note!
The social deduction also covers interest on loans and borrowings, except penalties for late payment.

What supporting documents are required?
To obtain a social deduction for education, you must provide:

• a certificate from the educational institution confirming first-time education, indicating the period of study;
• a copy of the fee-paying training agreement;
• a copy of the document stating the tuition fee where it is not specified in the fee-paying training agreement;
• a copy of marriage and birth certificates, or documents proving close kinship (where costs are for the education of close relatives);
• a copy of the credit agreement and the loan agreement;
• documents evidencing payment of tuition and repayment of loans or borrowings.

When else is a social deduction available?

You may also be eligible if you pay insurance premiums under voluntary life insurance, supplementary pension insurance (provided such contracts run for at least 3 years) and medical insurance for yourself and close relatives.

Important: if you pay insurance premiums to a non-Belarusian insurance organisation, you cannot claim a social deduction.

As with education, to confirm payment of insurance premiums you must provide:

• a copy of the insurance contract and a copy of the insurance certificate;
• a copy of the insurer’s notice of the conclusion of the insurance contract where documents were exchanged with the insurer, or a copy of the electronic or paper insurance contract;
• documents confirming actual payment of insurance premiums;
• copies of marriage and birth certificates, or documents proving close kinship (where costs are for insuring close relatives and dependants).

Standard deductions. Fixed amounts

You can obtain a standard deduction of BYN 192 if your salary is less than BYN 1,164 per month. For example, with a salary of BYN 1,100, personal income tax will be calculated on BYN 908 (i.e., 1,100 minus 192).

Moreover, if you have a child under 18 or a dependant (persons on childcare leave up to the child’s third birthday; full-time students over 18 receiving their first education; persons with disabilities Groups I–II over 18), you can also obtain a deduction of BYN 56 per month for each child, and if you are a single parent or have more than two children under 18, the deduction will be BYN 107 for each child and dependant.

A very important point!
If you have a child under 18 or a dependant, you must provide the following documents:

• the birth certificate of the child or dependant;
• a certificate of childcare leave until the child is 3 years old;
• a certificate of full-time study for persons over 18;
• documents confirming disability;
• a copy of the document confirming the death or disappearance of the child’s other parent (for single parents).

Additional deduction for Young Specialists

Not only parents, but the children themselves may claim a standard deduction under certain conditions.

What are those conditions?
If you are a young specialist with higher, secondary specialised or vocational-technical education and are employed under job assignment (distribution), and also if you received fee-paying education funded by consumer cooperation organisations or education within military formations, you are entitled to a deduction of BYN 730 subject to providing the following:

• a document evidencing your education (higher, secondary specialised, vocational-technical);
• a certificate and copy of the job-assignment agreement;
• a copy of the targeted training agreement;
• a copy of the agreement for fee-paying education funded by consumer cooperation organisations;
• copies of contracts for military service in military posts.

Property deductions. Purchase and Construction of housing

Key condition: You or your family members (spouses, children) must be registered as needing improved housing conditions and have concluded a sale and purchase agreement for a single-family residential house or flat, including by instalments, on credit or under a loan agreement, or under a leasing agreement; you may also claim where you spent your own funds on the construction of such property.

Construction includes building a house, its capital repairs (major refurbishment) or reconstruction, as well as formalities and installation of utilities.

Remember: If you are not recognised as needing improved housing conditions, you are not entitled to the deduction.

Important nuance: if you carry out capital repairs to housing, you can obtain a property deduction only where, as a result of such repairs, you cease to meet the criteria for recognition as needing improved housing conditions.

Any unused amount of the deduction is carried forward to subsequent years until fully utilised.

What is excluded from the property deduction?
The property tax deduction does not cover:

• costs of acquiring equipment, tools, machinery used for construction;
• construction expenses incurred after the official commissioning of the housing (after the signing of the acceptance certificate for the house or flat).

Please note!
If you have received a property deduction for the construction or reconstruction of one house, you cannot obtain another for the construction or reconstruction of a different house.

What documents are required to claim this deduction?

The documentary package for the property deduction is broader than for other types, so be prepared to provide:

• a document confirming your registration as needing improved housing conditions;
• for reconstruction — the building contract and the decision removing you from the register of those needing improved housing conditions;
• documents confirming payment for housing, construction, leasing instalments, loans, borrowings (including interest, excluding penalties and default interest);
• a copy of the credit agreement, loan agreement and leasing agreement;
• copies of documents confirming title to the land plot;
• copies of documents evidencing your expenses (loan repayments, leasing payments).

The property deduction is not limited to housing construction or reconstruction.

You may also obtain a property deduction for the amount of expenses incurred in connection with the acquisition or disposal for value of property (excluding securities, shares in the charter capital and enterprises as property complexes).

Such expenses include:

• costs of construction and acquisition of property;
• costs of acquiring proprietary rights to intellectual property objects;
• costs of repaying loans and borrowings used for construction or acquisition of property;
• costs of repairing capital structures and re-equipping vehicles;
• costs of paying state duties, customs duties and customs fees, fees of technical specialists when registering real estate, and estate agents’ fees.

In simple terms, all expenses related to buying, selling or registering real estate can be taken into account for the property deduction if you paid them — but you must also provide the following documents:

• a copy of the credit agreement, loan agreement, leasing agreement;
• copies of contracts evidencing expenses for the purchase of goods or property disposed of for value.

Professional deductions. For creative and sports income

Authors of intellectual property (IP): a deduction for documented expenses (materials, rent, advertising) for the creation/sale of works.
Athletes/Coaches: a deduction is available where you receive income from personal participation in competitions (not team events) in the amount of your expenses (travel, accommodation, equipment).

That is, in the first case, if you receive income from the creation, use and sale of your works and rights to these objects, you may deduct documented expenses for creating these objects. Such expenses include:

• costs of purchasing materials to create these objects;
• costs of renting creative premises;
• costs of fuel and energy;
• costs of loans and borrowings, as well as advertising.

Please note!
If an intellectual property object has several authors, expenses for it are covered in proportion to their income.

In the second case, a professional deduction is provided for coaches and athletes who receive income from personal participation in sports competitions, but not for team performances, and where the income is not related to business activity.

What expenses are covered?

• travel expenses to and from the competition venue;
• accommodation expenses during the competition period;
• expenses for sports equipment and medical products necessary for those competitions.

Where and when to claim the deduction?

• if you receive income at your main place of work — through the tax agent during the year (often monthly, when you receive your salary);
• if you receive income not at the place of work, i.e., not from a tax agent — through the tax authority when filing your tax return (in March).

Please note!
Where deductions are claimed from the tax authority, you must provide a certificate of income and of the amounts of personal income tax calculated and withheld.

Authors: Katsiaryna Sushko, Ihar Razduyeu.