PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of December 17, 2025 No. 439

About the rent for the parcels of land which are in state-owned property

For the purpose of enhancement of system of collection of the rent for the parcels of land which are in state-owned property (further if other is not established, - the parcels of land):

1. Determine that:

1.1. payers of the rent for the parcels of land (further, if is not established other, - the rent) provided in lease by local executive committees, administrations of free economic zones (further - SEZ), legal entities, citizens of the Republic of Belarus, foreign citizens, stateless persons (further - citizens) and individual entrepreneurs are recognized.

Concerning the parcels of land provided to citizens in lease for maintaining peasant farm, payers of the rent peasant farms are recognized.

The state-financed organizations and legal entities specified in subitem 1.1 of Item 1 of Article 20 of the Forest code of the Republic of Belarus, conducting forestry and financed by means of the republican budget and receipts from maintaining forest and hunting economy are recognized payers of the rent the cases established in Item 1 of article 237 of the Tax Code of the Republic of Belarus;

1.2. the obligation on payment of the estimated rent amounts for the parcels of land provided to the individual entrepreneur excluded from the Single state register of legal entities and individual entrepreneurs in connection with creation by it of the commercial organization established by one person (further - the commercial organization), for the period till month in which state registration of transition of the right of lease to the parcel of land to the created commercial organization is performed is performed by the commercial organization according to the procedure and the terms established by the Regulations on procedure for calculation and payment of the rent approved by this Decree for individual entrepreneurs;

1.3. payers of the rent have the rights and fulfill the duties established for taxpayers, charges (duties).

In case of failure to pay or incomplete payment at the scheduled time of the rent payers pay the penalty fee added according to the procedure, established in article 55 of the Tax Code of the Republic of Belarus;

1.4. offsetting, return of excessively paid, and also collected amounts of the rent, penalty fee are made by tax authorities according to the procedure, established in articles 66 and 67 of the Tax Code of the Republic of Belarus;

1.5. the amount of the rent is determined in the form of the work of the following indicators:

tax base of the land tax;

the rates of the land tax determined in article 241 of the Tax Code of the Republic of Belarus taking into account their increase (reduction) according to decisions of regional councils of deputies or according to their order of local councils of deputies of basic territorial level and the Minsk city council of deputies;

the coefficients to rates of the land tax established in article 241 of the Tax Code of the Republic of Belarus and the Regulations on procedure for calculation and payment of the rent approved by this Decree taking into account part two of Item 121 of article 241 of the Tax Code of the Republic of Belarus.

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