Do I have to declare money and e-money received from the sale of cryptocurrencies and other tokens?

The income of individuals, specified in the third subparagraph of subparagraph 3.1, paragraph 3 of Presidential Decree No.8 "On Development of Digital Economy" 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.

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