Bitcoin Tax in Belarus (2026)

Taxed as incomeResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

Read this before you rely on a figure

Edict No. 367 of 17 September 2024, in force since 20 September 2024, requires individuals to pay for tokens and to receive money from selling them exclusively through Hi-Tech Park operators (crypto platform operators and crypto exchange operators); transactions that break this rule are illegal and prohibited. The Ministry gives selling tokens for money on a foreign crypto platform while in Belarus, or through a Belarusian bank account, as an example of an illegal operation taxed at 26 percent, and says the Council of Ministers was instructed to propose administrative liability for violations by 1 June 2025.

You generally pay no tax on bitcoin in Belarus if you trade through a resident of the Hi-Tech Park: the Ministry of Taxes and Duties says income from token operations carried out through Hi-Tech Park residents, from mining, and from inheriting tokens is not subject to personal income tax and is not entered on a tax return. Income from permitted token operations received from foreign trading platforms, foreign organizations, foreign sole traders or other individuals is taxed at 13 percent on a tax return filed by 31 March of the following year. Income from illegal or prohibited token operations is taxed at 26 percent. Since Edict No. 367 took effect on 20 September 2024, money paid to buy tokens and money received from selling them must pass exclusively through Hi-Tech Park operators, and transactions that break that rule are illegal and prohibited.

Regime: Taxed as income
Tax authority: Ministry of Taxes and Duties of the Republic of Belarus (MNS)
Framework: Tax Code of the Republic of Belarus, article 202-1 (income tax on operations with digital tokens)
Tax year: 2025
Reporting duty: Income from permitted token operations received from foreign trading platforms, foreign organizations, foreign sole traders or other individuals is taxed at 13 percent on the basis of a tax return filed with the tax authority no later than 31 March of the year following the tax period. Exempt income is not entered on the return.

What is not taxed

Income from token operations carried out through residents of the Hi-Tech Park, and from operations with tokens created by or through Hi-Tech Park residents, is not subject to personal income tax and is not entered on the tax return.
Income from mining is not subject to personal income tax.
Income from exchanging tokens for other tokens is not subject to personal income tax, except income received through illegal or prohibited activity.
Tokens received as an inheritance, or as a gift from a close relative or in-law, are not subject to personal income tax.
Tokens received as a gift from other individuals are not taxed as long as all gifts received in the calendar year together stay within the limit in point 22 of article 208 of the Tax Code, which is 11,516 BYN in 2025.

Mining income

The Ministry of Taxes and Duties lists income from mining among the token incomes that are not subject to personal income tax and are not entered on the tax return.

Frequently asked questions

Do I pay tax on bitcoin in Belarus if I use a Hi-Tech Park exchange?

No. Income from token operations carried out through residents of the Hi-Tech Park is not subject to personal income tax and is not entered on a tax return.

What is the tax on bitcoin sold on a foreign exchange from Belarus?

Income from permitted token operations received from foreign trading platforms is taxed at 13 percent on a tax return filed by 31 March of the following year. If the sale is an illegal operation, for example selling tokens for money on a foreign crypto platform while located in Belarus or through a Belarusian bank account, the rate is 26 percent.

Is swapping bitcoin for another token taxable in Belarus?

No. Income from exchanging tokens for other tokens is not subject to personal income tax, unless it was received through illegal or prohibited activity.

Is bitcoin mining income taxed in Belarus?

No. The Ministry of Taxes and Duties lists income from mining among the token incomes that are not subject to personal income tax and are not entered on the tax return.

When is the Belarus tax return for crypto income due?

Taxable token income is declared on a personal income tax return filed with the tax authority no later than 31 March of the year following the tax period. Exempt income is not entered on the return.

Sources

The authority itself: Ministry of Taxes and Duties of the Republic of Belarus (MNS). Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Belarus covers exchanges, payment methods and legality for residents.