MINSK, 17 December (BelTA) – On 17 December, Belarusian President Aleksandr Lukashenko signed Decree No. 439 “On rent for state-owned land plots”, the press service of the Belarusian leader told BelTA.
The document sets the rent for such land plots at a level equal to the land tax calculated in accordance with tax legislation. Rent payers will also be eligible for the land-tax benefits provided for in the Tax Code.
The current deadlines for paying land rent, as well as the deadlines for legal entities to submit rent payment amounts to tax authorities, remain unchanged.
Lease agreements will be brought into compliance with the decree gradually: upon receipt of applications from tenants, when lease terms are extended, and when local authorities or administrations of free economic zones (FEZ) adopt decisions on state registration of changes to leased land plots.
Starting 1 January 2026, the provisions of the decree will apply to all state-owned land plots leased out by local executive committees and FEZ administrations.
The measures outlined in the decree aim to improve the system for collecting land rent and ensure equal conditions for all land users, regardless of their type of land tenure.
The document sets the rent for such land plots at a level equal to the land tax calculated in accordance with tax legislation. Rent payers will also be eligible for the land-tax benefits provided for in the Tax Code.
The current deadlines for paying land rent, as well as the deadlines for legal entities to submit rent payment amounts to tax authorities, remain unchanged.
Lease agreements will be brought into compliance with the decree gradually: upon receipt of applications from tenants, when lease terms are extended, and when local authorities or administrations of free economic zones (FEZ) adopt decisions on state registration of changes to leased land plots.
Starting 1 January 2026, the provisions of the decree will apply to all state-owned land plots leased out by local executive committees and FEZ administrations.
The measures outlined in the decree aim to improve the system for collecting land rent and ensure equal conditions for all land users, regardless of their type of land tenure.
