Self-employed person (individual or self-employed entrepreneur)
A self-employed person in Belarus operates with the primary goal of generating profit while simultaneously addressing existing social problems within society. This form of activity does not require the registration of an organization or the obtaining of individual entrepreneur status, making it one of the most accessible forms of economic activity available.
A self-employed person is defined as an individual who has no employer and does not hire any employees, but provides certain legally defined services or performs certain types of work, receiving income from personal employment activity.
The legal basis for this category is provided by the Special Part of the Tax Code of the Republic of Belarus (No. 71-З of December 29, 2009, amended December 29, 2020), specifically Chapter 33 (Articles 337–344) and Chapter 34 (Articles 345–353).
Financial Support
No specific financial support measures are available for self-employed persons beyond the general regulatory framework.
Tax Relief
The following tax reductions apply to self-employed persons depending on their personal circumstances. A reduction of 20% is granted to persons of retirement age, persons with disabilities, parents raising disabled children under the age of 18, and parents with three or more children under the age of 18. A reduction of 45% applies to citizens who meet more than one of the above grounds for tax reduction. A full exemption of 100% from paying tax is granted to parents and foster parents with Group I or II disability who are raising underage children or children in full-time daytime education.
Social Security Contributions
State social insurance in Belarus may be either mandatory or voluntary. Self-employed persons decide for themselves whether or not to make contributions to the Social Security Fund, giving them full flexibility in managing their social insurance obligations.
Public Procurement, Educational and Informational Support
General regulations apply to participation in public procurement procedures. No specific educational, informational, or other additional support measures are currently in place for self-employed persons in Belarus.
