Filing declaration on rent and land-value tax
To calculate the rent for the land plots in a new way
Decree No. 439 dated December 17, 2025 “On the rent for land plots in state ownership” has entered into force on January 1, 2026 and at once the Decree of the President of the Republic of Belarus No.160 dated May 12, 2020 “On the rent for land plots in state ownership” ceased to be in force.
The rent for all leased land plots is determined the same way as the land tax, regardless of whether previous contracts have been brought into line with Decree No. 439, and is calculated by the tenant organizations themselves.
Even though since January 1, 2026 the amount of the rent is determined based on the tax base of the land tax, the payment of rent by legal entities to be implemented in the order and terms specified in sub-clause 2.10 of clause 2 of Decree No. 439, i.e. without advance payment.
The coefficients of the local executive committees’ are not to be applied since January 1, 2026 when calculating the rent for the land. Instead of them the coefficients of the local Councils of Deputies to be used to the rate of land tax.
A new form of declaration is expected to be adopted, in which the land rent is calculated based on the tax base of the land tax (cadastral value or area of land plot).
To the payers of the land tax
Tax authority no later than January 30, 2026, sends the taxpayers’ organizations to the portal of the Ministry on taxes and fees declaration on land tax for 2025, preliminary filled in based on information held by tax authorities on land plots for the tax period which has ended.
The payers must check, amend, if necessary, sign the received filled in declarations on land tax with organizations for 2025 and send them to the tax authorities no later than February 20, 2026.
If any land plots are subject to the land taxation, as well as in liquidation, reorganization of organizations, in the order established in paragraph 3 of clause 1of part 1 of Article 44 and Article 45 of the Tax Code, the declaration on land tax is presented regardless of sending by the tax authorities to the portal preliminary filled in declaration.
Payment of the land tax to be implemented no later than 23 February 2026 (22 February 2026 falls on a holiday).
Specialists and certified tax consultants of Business Assurance are ready to provide advice on taxes in 2026. To do this, send your inquiry through the feedback form on the website or send us an email: info@assurance.by.
