
Legislation stipulates that individuals who rent out residential property are obliged to pay tax on the income received. This rule applies regardless of whether a lease agreement has been concluded or not.
Tax authorities systematically monitor citizens who rent out real estate without paying taxes.
Thus, during control activities carried out by one of the inspectorates of the Mogilev Region, it was established that a married couple had been renting out two apartments and a residential house consisting of 12 rooms for four years without concluding lease agreements and without paying personal income tax. As a result of the inspection, more than 4,000 rubles of personal income tax were assessed and paid into the budget.
We remind citizens that when receiving income from renting out residential premises, garden houses, dachas, garages, and parking spaces, they must pay personal income tax. For information on tax payment, you can refer here.
If you do not pay tax today, tomorrow you will be presented with a tax demand, but already with penalties and fines.
Press Center of the Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus for the Mogilev Region.