Renting out housing in Belarus is not just about finding tenants and agreeing on a price. The owner must draw up a contract, register it, and pay income tax. Lawyer Viktoria Romanchikova, head of the Dobrush district legal consultation office, explained how to do this correctly and not violate the law, writes 1prof.by.

First — a written contract

For the legal rental of an apartment, the owner must conclude a lease agreement for a residential premises of the private housing stock with the tenant.

As Viktoria Romanchikova explained, such an agreement defines the rights and obligations of both parties: the lessor provides housing for a fee, and the lessee receives it for possession and use for living.

The agreement must specify the essential terms. In particular, these include the residential premises itself — a house, apartment, or room, the term of the agreement, if set, the amount of rent, and the deadlines for its payment.

The document also specifies the deadlines for paying housing and communal services and reimbursing electricity costs, if such payments are assigned to the tenant.

The form of the residential lease agreement for private housing stock is approved at the legislative level. The Ministry of Taxes and Duties also reminds that the agreement must be concluded in writing.

The contract must be registered

The transfer of the apartment to the tenant can be carried out either with the execution of an acceptance certificate or without it — by agreement of the parties.

In this case, the lease agreement and additional agreements to it are made in three copies and drawn up in writing. They are subject to registration with the local executive and administrative body or with the organization that handles the accounting and calculation of housing and communal services payments.

According to the lawyer, the administrative procedure for registering the contract is free, and the maximum time for its completion is two days from the date of application submission.

The Ministry of Taxes and Duties also points out that the contract must be registered before the date specified in it for the actual provision of the premises for rent.

You need to pay tax for renting out an apartment

Another important obligation of the owner is the payment of income tax on income from renting out housing.

In 2026, for individuals who rent out residential premises to other individuals, the tax is calculated as a fixed amount for each residential room rented out. The amount depends on the locality. For example, from February to December 2026, the rate is 50 rubles per month per room in Minsk, 46 rubles in Brest, Vitebsk, Gomel, Grodno, Mogilev and the Minsk district, and 31 rubles in a number of large cities, including Borisov, Molodechno, Smorgon and Soligorsk.

At the same time, the absence of a contract or its registration does not relieve the owner of the obligation to pay the tax. The Ministry of Taxes and Duties separately warns that for renting out housing without paying the tax, the tax and a penalty may be assessed, and the owner may also be brought to administrative responsibility.

State housing cannot be rented out.

Separately, the lawyer drew attention to the state housing fund.

According to her, it is impossible to rent out state housing fund premises to tenants — in particular, rental, social or special housing — since the institution of subletting has been excluded from the Housing Code of the Republic of Belarus.

Where the owner and the tenant should apply.

To formalize a lease agreement, the owner and the prospective tenant need to contact the settlement and reference center or the housing maintenance office (ZHEU) at the location of the apartment.

Documents can also be submitted to the local executive committee — the village council or the district administration.

If the apartment is in shared ownership, the application must be signed not only by the owner but also by all participants in the shared ownership.