Head of state signed decree on leasing

On December 17, the President of Belarus signed a decree "On Rent Payments for Land Plots in State Ownership." The document establishes that the amount of rent payment will equal the amount of land tax according to tax legislation. Payment deadlines for rent will remain unchanged, as well as the deadlines for legal entities to submit amounts to tax authorities.

Registered lease agreements will be gradually brought into compliance with the decree upon receipt of applications from tenants, in cases of lease term extensions, and when local authorities make decisions on state registration of changes to leased land plots. Starting January 1, 2026, the decree's provisions will apply to all land plots in state ownership leased by local executive committees and free economic zone administrations.

The decree provides land tax benefits for rent payers in accordance with the tax code and aims to improve the rent collection system and create equal conditions for all land users, regardless of the type of rights to land plots.

Context

In 2021, Belarus introduced a land tax, replacing traditional rental payments, which became part of a land policy reform.