According to amendments to the Tax Code, the rates of fixed personal income tax for landlords in 2027 will be indexed. The increase will be from 1 to 3 rubles per room per month.

The amount of tax, as before, depends not on the rental cost, but on the location of the property.

Residential premises (apartments, houses):

• Minsk: 56 rub. (was 53)
• Regional centers and Minsk district: 52 rub. (was 49)
• Large cities (Baranovichi, Bobruich, Borisov, Lida, Pinsk, Soligorsk and others): 35 rub. (was 33)
• Other towns and settlements: 21 rub. (was 20)

Garages and parking spaces:

• Minsk: garage — 23 rub., parking space — 18 rub.
• Regional centers and Minsk district: garage — 20 rub., parking space — 15 rub.
• Large cities: garage — 14 rub., parking space — 10 rub.

The changes are of a corrective nature and it is unlikely that landlords will massively leave the market. However, those who rent out several properties should recalculate their monthly “tax burden” in advance.