Belarus Payroll Changes - 2026

1. Minimum salary/Wage changes

• Monthly minimum wage: Increases to 858 BYN.

1. Rate/Percentage changes affecting payroll

• Personal income tax (PIT) thresholds
  • Standard rate: 13% for annual income up to 350,000 BYN.
  • Increased rate: 25% for annual income exceeding 350,000 BYN.

Note: The increased rates apply to the excess amount. The additional tax is calculated at the end of the year, typically via personal declaration by the employee, though employers should track cumulative income.