Reconstruction of Capital Buildings, Property Tax 2026, and other legislative news
Reconstruction of capital buildings and property tax 2026
The Vitebsk Region Tax Inspectorate has provided clarification regarding the calculation of property tax during the reconstruction of capital buildings.
The property tax base is determined as of January 1 of the calendar year based on the residual value of capital buildings accounted for as part of property, plant and equipment (PP&E) and income-bearing investments in tangible assets. From January 1, 2026 when determining the tax base the increase of the residual value of capital buildings is included during the tax period to actual costs associated with reconstruction (modernization, restoration) and other similar work, i.e., reconstruction.
The tax along with this increase is calculated and paid from the 1st day of the quarter following the quarter in which the increase occurred.
The tax rate is calculated based on the annual rate in proportion to the number of full quarters remaining after the increase until the end of the current tax period.
For reference: The changes do not apply to the reflection by the lessee (lessee) of inseparable improvements to leased or received capital buildings on account 01 in the current tax period.
More information: official website of the Ministry of Taxes and Duties of the Republic of Belarus .
Refund of a wrong payment
The Ministry of Finance of the Republic of Belarus has clarified where to address in case of wrong payment or overpayment.
It’s important to consider that the Ministry of Finance processes payments but does not make decisions on refunds. Refunds are made by the government agency or organization to which the payment was made (tax authority, customs authority, local executive and administrative body, etc.).
To receive a refund, it is necessary to identify the actual beneficiary—the organization that records the received payment. Information about the actual beneficiary is included on the payment receipt.
Payer’s action algorithm:
- Open a check or payment receipt.
- Identify the organization listed in the “Actual Beneficiary” line.
- Submit an inquiry for a refund to the specified organization.
New tax return forms
Decree of the Ministry of Taxes and Duties of the Republic of Belarus No.3 dated January 20, 2026 “On the calculation and payment of taxes, fees (duties), and other payments,” established the forms of tax declarations (calculations) on taxes (fees), forms of other documents, approved the Instruction on the procedure for filling out tax declarations (calculations) on taxes (fees), purchase ledgers, and the Instruction on the procedure for submitting confirmation of the permanent location of a foreign organization or international organization.
Decree of the Ministry of Taxes and Duties of the Republic of Belarus No.2 dated January 3, 2019 “On the calculation and payment of taxes, fees (duties), and other payments,” has ceased to be in force.
The list of tax declarations (calculations) for taxes (fees), forms of other documents approved by Decree No. 2 has been supplemented with the following forms:
- tax return (calculation) of the tax agent for personal income tax (Appendix 11) (applicable from January 1, 2027),
- notifications about the occurrence of circumstances leading to the absence of objects of taxation for land tax (Appendix 42),
- calculation of the amount of rent for land plots in state ownership (Appendix 48);
- information on the transfer of tax for dog ownership (Appendix 52),
- information on the transfer of resort fees (Appendix 53).
Certain amendments have also been made to the tax return (calculation) forms.
A detailed commentary on the Decree of the Ministry of Taxes and Duties of the Republic of Belarus No.3 dated January 20, 2026 “On the calculation and payment of taxes, fees (duties), and other payments” can be found on the website of the Ministry of Taxes and Duties .
Amendments to the procedure for paying contributions to Belgosstrakh to come into force on March 1, 2026
By Decree of the Council of Ministers of the Republic of Belarus No. 660 dated November 21, 2025, amendments were made to Decree of the Council of Ministers of the Republic of Belarus No. 1462 dated November 4, 2006, “On regulation in the field of insurance”, which approved the Provision on compulsory insurance against industrial accidents and occupational diseases.
Part 8 of paragraph 2 of the above Provision establishes that in respect of heads of peasant (farm) households, heads of organizations – the sole owners of their property or the sole founders (participants) during the period of performance of the relevant functions of management (governance) of a legal entity, as well as other heads of commercial organizations, with the exception of the chairmen of liquidation commissions (liquidators), temporary (anti-crisis) managers, the taxable base for calculating insurance premiums is the actually accrued payments specified in part 1 or 2 of paragraph 2 of Provision No. 1462, but not less than the amount of the average wage of employees of the Republic of Belarus for the relevant month.
Easing for rural areas and retail facilities with a retail area of less than 200 sq. m.
In accordance with subparagraph 2.4 of paragraph 2 of the Decree of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus No. 924/16 dated July 06, 2011 “On the use of cash registers and other equipment when accepting payment means”, legal entities and individual entrepreneurs selling goods subject to marking with identification means in rural areas or in retail facilities with a sales area of less than 200 square meters have the right until March 1, 2029 not to provide:
- maintaining differentiated accounting of goods;
- reading marking codes;
- transfer of information about marking codes to the cash register control system (CRS).
For reference : The territory of rural areas is understood to be the territory of the Republic of Belarus with the exception of urban-type settlements and cities with an average annual population of more than 2 thousand people.
These provisions are also applied by business entities when selling marked goods in retail facilities with a retail space of less than 200 square meters, including cases where there is no retail facility.
More information: official website of the Ministry of Taxes and Duties of the Republic of Belarus .
On the provision of information on individuals working in rural areas
In accordance with paragraph 21 of Article 232 of the Tax Code of the Republic of Belarus, annually no later than March 1 of the year following the reporting year (in 2026, no later than March 2, 2026) , organizations submit information on individuals working in rural areas to the tax authority at the place of registration in the established form electronically.
Information is provided by:
- organizations (their structural or separate divisions) located in rural areas and engaged in agricultural production;
- branches or other separate divisions of organizations located in rural areas and producing agricultural products that have acquired, in the manner established by legislative acts, as a result of the reorganization, acquisition (gratuitous transfer) of an enterprise as a property complex, the rights and obligations of unprofitable agricultural organizations;
- organizations (their structural or separate divisions) of healthcare, culture, educational institutions (their structural or separate divisions) and state institutions (their structural or separate divisions) of social services located in rural areas.
The procedure and form for submitting information are established by the Decree of the Ministry of Taxes and Duties of the Republic of Belarus No. 15 dated April 05, 2022 “On the provision of information”.
Failure to submit information on time is subject to administrative liability in accordance with the law.
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