The income of individuals, specified in the third subparagraph of subparagraph 3.1, paragraph 3 of Presidential Decree No.8 "On Digital Economy Development" and not recognised before January 1, 2023 as an object of income taxation, shall not be included in the income tax declaration (calculation) based on the provisions of paragraph 2, Article 40, paragraph 1, Article 219 and Article 222 of the Tax Code of the Republic of Belarus.
However, we still advise you to check with your local tax authority for more detailed information.
This applies only to tax residents of the Republic of Belarus.
By Decree No. 80 "On Individual Matters of Taxation" the tax preferences in the sphere of crypto, stipulated by Decree No. 8 dated December 21, 2017 "On Digital Economy Development", are extended until January 1, 2025.