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Monetary funds received by individuals, except for individual entrepreneurs, as foreign gratuitous assistance, are credited to their bank account or issued to them in cash, and in case of exemption from income tax relief, they are credited to the beneficiary's charitable account.

Foreign gratuitous assistance received by individuals belonging to the category of low-income citizens, disabled persons, pensioners, children, children with many children, incomplete, guardianship, foster families or citizens in a difficult life situation, in the amount (value) of more than 200 basic units * income is exempt from income tax from individuals by the Office of the President of the Republic of Belarus in coordination with the President of the Republic of Belarus.

In order for the individual to receive exemption from Income Tax - the recipient, submits the application to the Department in the form established by the Office of the President of the Republic of Belarus with the attachment:

  • plan (two copies);
  • copies of the contract, letter of grant or other document containing information about the conditions and purposes of using the relief;
  • a document confirming the receipt of the entry of the transfer in foreign currency, to a charitable account with the bank of the Republic of Belarus, and copies thereof;
  • a copy of the document confirming the receipt of transfer, indicating their name, quantity and value, as well as a copy of this document translated into one of the state languages ​​of the Republic of Belarus - when compiling this document in a foreign language;
  • a copy of the identity document;
  • a copy of the document confirming the status of an individual (certificates of a disabled person, a large family, a pension certificate, a certificate of the amount of wages and others).

Upon approval with the President of the Republic of Belarus for income tax relief for individual, the registration of assistance is carried out within 5 working days, which is confirmed by the issuance of an identity card to the individual receiving the certificate.

The certificate is accompanied by a plan, and when registering assistance in the form of cash - also a document confirming the entry (transfer, receipt) of assistance to a charitable account in the bank of the Republic of Belarus.

On the documents specified in part four of this paragraph, a stamp of the Department shall be affixed with the number and date of the certificate to which they are attached.

The certificate with the attachment of the documents specified in part four of this clause within the time limits provided for in part three of this paragraph shall be sent to the natural person-recipient by registered mail or issued upon presentation of an identity document.

Official Source:

  • Decree of the President of the Republic of Belarus of August 31, 2015 No. 5 "On Foreign Gratuitous Aid";
  • Regulations on the procedure for obtaining, accounting, registration, use of foreign gratuitous assistance, control over its receipt and intended use, as well as registration of humanitarian programs approved by the Decree of the President of the Republic of Belarus of August 31, 2015. №5
  • Foreign gratuitous assistance (aid) means monetary funds, including those provided by foreign founders for financing the institutions of the Republic of Belarus that they created, contributions of foreign founders (members) of non-profit organizations of the Republic of Belarus, interest-free loans, as well as goods (property), with the exception of immovable property property located outside the Republic of Belarus and property rights gratuitously granted to recipients for use, possession and (or) disposal by senders;
  • As of 01.01.2017 the base value in the Republic of Belarus is 23 Belarusian rubles. Information on exchange rates on the NBRB website - www.nbrb.by »

Bank partners:

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