The Belarus government has published a release on a new special tax regime for individual professional income that is voluntary from 1 January 2023. Under the regime, the tax on professional income is calculated as a percentage of income received and includes mandatory contributions to the social security fund. The rates are: 10% on income received when working with individuals and foreign legal entities, regardless of the income amount; 10% on income up to BYN 60,000 when working with Belarusian organizations and Belarusian individual entrepreneurs; and 20% on income exceeding BYN 60,000 when working with Belarusian organizations and Belarusian individual...