In Belarus in 2027, income tax rates may increase for certain individuals. These are those who rent out apartments, summer houses, garden cottages, and garages.

Amendments to the Tax Code provide for an increase in fixed amounts by 1–3 rubles depending on the locality.

The tax on renting out real estate in Belarus is fixed — its amount does not depend on how much the tenant pays the owner. Therefore, even with a high rental rate, the state will have to pay a strictly set amount.

The changes will affect Minsk the most: for each room in a rented apartment, one will have to pay 56 rubles instead of 53. Second in terms of rate size are Brest, Vitebsk, Gomel, Grodno, Mogilev, and Minsk district: 52 rubles (previously 49).

Residents of Baranovichi, Bobruisk, Borisov, Volkovysk, Gorki, Dzerzhinsk, Zhlobin, Zhodino, Kobrin, Krichev, Lida, Mozir, Molodechno, Novogrudok, Novopolotsk, Orsha, Osipovichi, Pinsk, Polotsk, Rechitsa, Svetlogorsk, Slonim, Slutsk, Smolevichi, Smorgon, Soligorsk, and Fanipol will have to pay 35 rubles per room (currently 33).

In all other localities, the rate will be 21 rubles (previously 20).

The new rates will apply not only to apartments but also to summer houses and garden cottages. Moreover, for owners of garages and parking spaces in the capital, the tax may increase from 17 to 18 rubles per month.