New Developments in Leasing Activities and other Legislative News as of March 5, 2026.
The draft Law “On Leasing Activities” adopted
The House of Representatives of the National Assembly of the Republic of Belarus, by Decree No. 282-P8/III of February 25, 2026, adopted the draft Law of the Republic of Belarus “On Leasing Activities”, which provides for a comprehensive update of legal regulation in the field of leasing.
The law provides for the possibility of including in the leased assets a land plot on which a single-family building is directly located, as well as a land plot on which a town house apartment is located, unless otherwise established by law.
Furthermore, the settlement procedure under a residential lease agreement is clarified upon its termination and the return of the leased asset to the lessor if the lessee has reimbursed 50 percent or more of the leased asset’s value by the termination date. It provides for the possibility that market value may be determined not only through an independent appraisal but also through the sale of the property at auction.
A new development is the introduction of secondary leasing. This mechanism involves the leasing of property previously acquired by the lessor for leasing purposes and returned to the lessee under a terminated agreement that did not result in the purchase of the leased asset.
Source: Pravo.By
The procedure for taxing insurance contributions on gifts to female employees for March 8
The Ministry of Labor has issued a reminder regarding the procedure for accruing insurance contributions on gifts.
- Fresh flowers
The cost of fresh flowers (bouquets, flower arrangements) given to employees is not recognized as an object for accruing mandatory insurance contribution, regardless of their price (subclause 9.3 of clause 9 of the List of payments on which contributions for state social insurance are not accrued, approved by Decree of the Council of Ministers of the Republic of Belarus No. 115, hereinafter referred to as List No. 115).
Important: flower arrangements made from marshmallows, candies, fruits, etc. are not considered fresh flowers.
- Gifts in cash or in kind (except fresh flowers)
If the gift is not related to the employee’s work results (for example, it is paid on a holiday or is presented in the form of a certificate, household appliances, etc.), preferential limits for exemption from accrual of insurance contribution apply (clause 13 of List No. 115):
- at the main place of employment – up to 3,910 rubles in total for 2026;
- when working part-time – up to 259 rubles in total for 2026.
Read more on the Ministry of Labor’s Telegram channel.
New electronic services on “E- Pasluga”
From March 2, the unified portal of electronic services E- Pasluga has provided the ability to order new electronic services generated on the basis of information from the state information resource “Register of individual personal accounts of insured persons in the individual (personalized) accounting system” of the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus.
Available services include:
- 3.25.15 — provision of information on the period of parental leave until the child reaches 3 years;
- 3.25.16 — provision of information on the period of receipt of childcare allowance for children aged under 3 years by persons not on the specified leave;
- 3.25.17 — provision of information on the period of receipt of maternity benefits;
- 3.25.18 — provision of information on the period of work under an employment contract, indicating the employee’s position (worker’s profession);
- 3.25.19 — provision of information on the period of work under an employment contract;
- 3.25.20 — provision of information on the period of payment of mandatory insurance contributions for social insurance by an individual who independently pays contributions to the fund’s budget when applying for sanatorium-resort treatment.
The provision of the specified electronic services is carried out on the portal using strict authentication through the Unified Identification System of Individuals and Legal persons, as well as in automatic mode using system-to-system technology.
Requirements for consumers of electronic services of the National Automatized Information System provided using the “system-to-system” technology, as well as the procedure and features of their receipt are determined by the Unified Technical Requirements of the National Automatized Information System.
Changes in the procedure for informing consumers
On February 8, 2026, Decree No. 67 of the Council of Ministers of the Republic of Belarus “On Amending the Decree of the Council of Ministers of the Republic of Belarus No. 935 as of December 22, 2018 “On Certain Measures to Protect Consumer Rights” came into force.
The specified Decree amends Decree No. 935 of the Council of Ministers of the Republic of Belarus, including the Provision on the procedure and conditions for the sale of goods (performance of work, provision of services) under a gift certificate or other similar document.
In particular, the list of information that shall be communicated to the consumer on a gift certificate or transferred to consumer in some other way simultaneously with the certificate (in accompanying documents, a cash receipt, an agreement, an insert, etc. ) has been expanded if the certificate is sold by an individual engaged in individual entrepreneurial activity.
In addition, the requirements for sellers (performers) who are individuals and implement craft or independent professional activities when selling goods (works, services) to consumers using gift certificates have been clarified.
Read more on the official website of the Ministry of Taxes and Duties.
Coefficient for calculating tax on transactions with digital tokens
The Ministry of Taxes and Duties of the Republic of Belarus adopted Decree No. 8, which establishes the procedure for determining the tax base for income from transactions with digital signs (tokens) obtained as a result of illegal activity.
As of January 1, 2026, the coefficient is set at 0.0367.
This indicator is used to calculate the tax base for income tax in cases when activity with tokens is deemed illegal or prohibited within the framework of administrative proceedings.
The tax amount is determined by multiplying the income specified in the decision on the administrative violation by the established coefficient.
This regulation was adopted in pursuance of Decree No. 166 of the President of the Republic of Belarus, which regulates the taxation of transactions with digital assets. In accordance with legislation, the Ministry of Taxes and Duties is required to establish this coefficient annually no later than March 1.
Read more on the official website of the Ministry of Taxes and Duties.
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