No taxes (until 2023) on mining, selling/buying tokens. Here are details:
• The rights of physical and legal entities in terms of token circulation are defined. Legal entities are
entitled to possess tokens, create and list their own tokens through HTP residents; buy, exchange
tokens and perform other operations using tokens only through the cryptocurrency exchanges and
cryptocurrency exchange operators.
• Individuals are entitled to possess tokens; perform mining; exchange tokens, buy and sell them for
Belarusian rubles, foreign currency, e-money, as well as present and bequeath tokens. The mining
activity of individuals, tokens purchasing and sale shall not be considered entrepreneurial activity.
• Tokens and revenues from operations with them shall not be subject to declaration by the
individuals.
• Turnovers, profits (income, proceeds) from various operations with tokens are not recognised as
taxable items until January 2023.