Belarus
A USDC payout from a foreign payer is foreign-sourced crypto income taxed at 13% for a resident individual, declared annually. Registering as an IE instead triggers 20/30% plus heavy social contributions, so the 13% route usually applies; whether regular prop-trading is deemed taxable business activity is uncertain.
Self-employment income via individual entrepreneur (IE), or personal income for crypto received from a foreign source.
13% PIT on foreign-sourced crypto income; OR 20% (rising to 30% above BYN 500,000) if registered as an IE on the general regime.
IEs owe mandatory social security (FSZN, ~35% of an assessed base); private individuals declaring crypto income owe none.
Either register as IE, or declare annually as an individual; foreign-platform crypto income is taxable.
Crypto from a foreign company/platform taxed at 13% (costs deductible); crypto via Belarusian HTP-resident exchanges has been tax-exempt through 2025.