When renting out housing in Belarus, the owner is not always required to pay income tax in fixed amounts, according to MYFIN.

This benefit applies in certain cases, including when renting out housing to certain categories of tenants.

Owners of residential premises may be exempt from paying income tax if they rent out housing for a long period to young professionals or young workers (employees).

This category includes graduates who have been assigned a job through distribution or redistribution, are employed as part of a reserve, have been sent to work in accordance with established procedures, as well as other categories of graduates provided for by law.

The exemption from income tax applies for the period during which a person retains the status of a young professional, young worker, or employee.

Additionally, tax in fixed amounts is not paid on income from renting out housing if the rental agreement is concluded with individuals who are in close relatives or kinship with the owner, as well as with a guardian, trustee, or ward.

The photo is used for illustration purposes.