According to amendments to the Tax Code that were published for reference on the National Legal Portal, the personal income tax rates for physical persons renting out apartments, dachas and garages will be indexed in 2027. Good news is that the growth was modest – from 1 to 3 rubles per room per month, not by several times, writes 1prof.by.

How much to pay in 2027?

As before, the amount of tax will not depend on how much the tenant pays the owner. It is a fixed amount tied to the locality.

For those who rent housing in Minsk, the rate will increase from 53 to 56 rubles per room per month. This is the highest tariff in the country.

Landlords in Brest, Vitebsk, Gomel, Grodno, Mogilev, as well as in the Minsk District, will have to pay a tax in the amount of 52 rubles per room instead of the current 49:

• Brest
• Vitebsk
• Gomel
• Grodno
• Mogilev
• Minsk District

In large district centers and satellite cities, such as:

• Baranovichy
• Bobruisk
• Borisov
• Volkovysk
• Gorki
• Dzerzhinsk
• Zhlobin
• Zhodino
• Kobrin
• Krichev
• Lida
• Mozyr
• Yelchnia
• Novogradok
• Novopoltseck
• Orsha
• Ospavichi
• Pinsk
• Polotsk
• Rechitsa
• Sloglinke
• Slutsk
• Smolevichi
• Smorgony
• Solgorodsk
• Faniopol the tax next year will amount to 35 rubles. Currently it equals 33 rubles.

For all other localities the rate will be the most favorable – 21 rubles per month, currently 20 rubles per room per month.

Let us note that the new tariffs apply not only to apartments. Owners of dachas and garden houses rented out for rent will also have to base their calculations on these figures.

What about garages?

The tax will increase slightly for those who rent garages and car spaces. For example:

• in the capital the fee for a garage will grow from 22 to 23 rubles
• in regional centers and the Minsk District – from 19 to 20 rubles
• in large cities – from 13 to 14 rubles

In Minsk, a monthly payment for car spaces will be 18 plus 17 rubles, in regional centers and the Minsk District – 15 instead of 14 rubles, in large towns and satellite cities – 10 instead of 9 rubles:

• in Minsk for car space rental one has to pay 18 plus 17 rubles per month
• in regional centers and the Minsk District – 15 instead of 14 rubles
• in large towns and satellite cities – 10 instead of 9 rubles

Thus, the changes are more of a corrective nature, reflecting the overall level of inflation, and are unlikely to cause landlords to leave the market en masse. However, those who rent out several properties should recalculate their monthly "tax burden" in advance.