Author and Editor-in-Chief: Vitaliy Kisterny 16.10.2026 06:30:00

On October 15, 2026, the Ministry of Finance of Belarus reported on a draft law "On Amending the Tax Code of the Republic of Belarus" submitted by the government to the House of Representatives. The document proposes indexing the rates of several taxes set in Belarusian rubles to the forecasted inflation rate of 6.2%. A separate block of changes concerns excise taxes: premium alcoholic products are singled out among excisable goods.

This was reported to BELTA by the Ministry of Finance.

What is being indexed

The Ministry of Finance explained that the indexing of rates set in Belarusian rubles is a traditional element of tax policy, allowing the real significance of these rates to be preserved.

Photo: © Belnovosti / Coins in hands. Author Vitaliy Kisterny The rates of land and environmental taxes, transport tax, tax on natural resource extraction, income tax in fixed amounts, unified tax for individual entrepreneurs and individuals, taxes on dog ownership and the gambling business have been adjusted by 6.2%.

Similarly, the minimum amounts of the unified tax for individuals and the tax on professional income have been revised - an increase from 45 to 48 rubles. The craft fee has grown from 10 to 11 rubles, and the fee in the field of agro-ecotourism has increased from 45 to 48 rubles.

It is worth noting separately the changes regarding the land tax. As previously reported, the tax rates on land plots in all evaluation zones, except for residential ones, are being indexed by 6.2%. For Minsk, the tax rate on the first apartment with an area of up to 150 square meters may increase to 1157 rubles from the current 1089 rubles - a growth of 6.2% as well.

Excise taxes: premium alcohol is a separate category

Another topic is excise taxes. Here, the rates are changing differently, taking into account international obligations, the dynamics of oil prices, and approaches to tobacco and alcohol products. Premium alcohol has been singled out as a separate category.

According to the draft, imported alcoholic beverages classified as premium may be subject to an excise tax at a rate of 41.85 rubles per liter of pure ethyl alcohol. For other alcoholic products with an alcohol content of at least 7%, the rate will remain at 27.90 rubles per liter of pure alcohol.

The difference is 13.95 rubles, meaning that the premium imported category will be taxed 50% higher than other comparable alcoholic products.

The measure will affect imported beverages from countries that are not part of the Eurasian Economic Union, provided their import is not carried out within the framework of a state monopoly.

The list of such products is determined annually. The current list, used as a guideline, contains 145 names of premium imported alcoholic products, including 75 names of whiskey, 52 of cognac, 17 of rum, and one of gin. Among the brands mentioned in the list are Johnnie Walker, Chivas Regal, The Macallan, Hennessy, Martell, Havana Club, and Bacardi.

Since excise taxes in Belarus are calculated based on the amount of pure alcohol in the product, and not just the volume of the bottle, the proposed premium rate will add about 3.91 rubles of excise tax to a 700-milliliter bottle with a strength of 40% compared to the standard rate.

This estimate reflects only the difference in excise tax and does not take into account the possible impact on VAT, distributor and retail markups, as well as the final price on the shelf.

New procedure for paying excise taxes

One of the main innovations in the field of excise taxes was planned a year ago. From January 1, 2027, payers, when selling alcoholic products, will lose the right to determine the moment of actual sale of excisable goods as they are paid.

This rule applies to both alcoholic products and low-alcohol beverages with an ethanol content of more than 1.2% and less than 7%, ciders (except for fruit and berry ones), beer, beer cocktails, and drinks made on the basis of beer.

What's next

The bill has been submitted by the government to the House of Representatives and is currently under consideration.

The measure regarding premium alcohol has not yet been approved, and the list of covered products may still change.

Thus, the main changes in the tax system for 2027 concern the indexation of rates by 6.2%, the revision of the minimum amounts of the unified tax and the tax on professional income, as well as the adjustment of excise taxes with the allocation of premium alcoholic products into a separate category.