MogilevNEWS.by 30.10.2026 There are just over two weeks left until the end of the property tax payment period. Employees of the information and explanatory work department of the MNS inspection for the Leninsky district of Mogilev continue to carry out explanatory work and answer relevant questions.

Question: A citizen has acquired a building that he plans to rent out. As a tenant, he is considering a Belarusian or foreign organization that is not registered with the tax authorities of the Republic of Belarus. Who will pay the property tax on this building when it is rented out?

Answer: Capital structures (buildings, structures), their parts, located on the territory of the Republic of Belarus and belonging to individuals on the basis of ownership, are recognized as objects of taxation with property tax for payers - individuals (subparagraph 3.1 of paragraph 3 of Article 227 of the Tax Code of the Republic of Belarus). According to paragraph 1 of Article 226 of the Tax Code of the Republic of Belarus, for capital structures (buildings, structures), their parts, located on the territory of the Republic of Belarus and taken by organizations, in particular, for rent from individuals, the payer is recognized as an organization-tenant registered with the tax authority of the Republic of Belarus.

Thus, when renting out a building belonging to an individual, the payer of the property tax is recognized as:

• a Belarusian organization - when renting out to a Belarusian organization;
• an individual - the owner of the building - when renting out to a foreign organization that is not registered with the tax authorities of the Republic of Belarus.

Question: A pensioner owns a dacha and a garage that have not been registered in the manner prescribed by law. Does he have the right to a privilege on property tax in respect of these objects?

Answer: The objects of taxation with property tax for payers - individuals are recognized as capital structures (buildings, structures), their parts, located on the territory of the Republic of Belarus, belonging to individuals on the basis of ownership or accepted by inheritance, shares in the right of ownership or shares in the inheritance of the specified property, as well as unfinished capital structures, their parts (paragraph 3 of Article 227 of the Tax Code of the Republic of Belarus).

For the purposes of calculating the property tax, for payers who are individuals, an unfinished capital structure is considered to be a capital structure (building, facility), its part, having a foundation, walls, and a roof (if, according to the project documentation for the construction, reconstruction of the object, and (or) according to the purpose of the capital structure (building, facility), their construction is assumed), the construction of which has been completed, but such objects are not registered in the manner prescribed by law (paragraph 5 of Article 227 of the Tax Code of the Republic of Belarus).

Since the real estate objects belonging to the pensioner are not registered in the manner prescribed by law, for the purposes of calculating the property tax, they are considered to be real estate objects that are not completed construction.

Individuals who have reached the established retirement age, or individuals who are entitled to a pension at the age of retirement with a reduced established retirement age, are entitled to exemption from payment of property tax in respect of one real estate object that is not completed construction. If such individuals have two or more such objects, the tax benefit is provided in respect of one taxable object, the value of which is higher than the value of other such taxable objects belonging to the payer (paragraph 4 of Article 228 of the Tax Code of the Republic of Belarus).

In this situation, when calculating the property tax by the tax authority for the payer who has reached the established retirement age, the benefit is provided in respect of one unfinished construction object, the value of which is higher. In respect of the second object, the value of which is lower, the property tax is calculated and is subject to payment.