Belarus sets real estate and land tax rates for 2020. Recall that local authorities can reduce or increase the current rates, but not more than the established ceiling. the site looked at what rates are set for the next year in different areas.

The picture is illustrative. Photo: Dmitry Brushko, TUT.BY

Real estate tax is charged on the value of the property.

The real estate tax rate for individuals who own capital structures (buildings, structures), as well as parking spaces, is 0.1% of the value of the property. And for those who own two or more residential premises in multi-apartment or blocked residential buildings - 0.2% of the cost of such premises.

Land tax rates may be increased or decreased by local Councils of Deputies for certain categories of payers.

It should be reminded that since January of this year, the Tax Code has been updated in Belarus. Some changes affected the tax on real estate and land. For local authorities - the Minsk City Council of Deputies, as well as for their colleagues from the regions - they set limits on real estate and land tax rates. For 2019, its maximum size can be increased by 2.5 times, and from 2020 - by 2 times.

The tax authorities explain that the reduction in coefficients will also affect the amount of taxes that will be billed for payment. That is, the amount will be lower.

What are the tax rates for land and real estate set for 2020?

AT Brest region, for example, for individuals, the land tax rates for 2020 were increased by 2 times, and for real estate - by 1.5 times (for those who are members of gardening associations, as well as for owners of garages of individual buildings - 2 times), in Krupsky district— 1.5 and 1.3 times, respectively, Lida— 1.8 and 1.5 times, respectively.

AT Kletsk district land tax and real estate tax rates for individuals in 2020 will increase by 1.5 times, in Pinsk(except for the urban village of Logishin), Osipovichi, Slavgorod, Chaussky- 2 times in Kostyukovichsky- 1.1 times.

The land tax rate in Zelvensky district next year will increase by 1.7 times, Berestovitsky- 2 times.

What amounts of tax do Belarusians pay?

The real estate tax on average in the republic for 2018 is 40 rubles per payer, in Minsk - 65 rubles, they said earlier in the Ministry of Taxation. “The size of the land tax on average in the republic is 18 rubles, in Minsk it is 116 rubles. The land tax is calculated from the cadastral value of the land, and in Minsk it is high,” explained Mikhail Rassolko, head of the main department of taxation of individuals of the Ministry of Taxation.

Property tax- a tax paid by citizens of the Republic of Belarus and other states, as well as stateless persons, if they own permanent structures (their parts) or parking spaces on the territory of the Republic of Belarus. In the event that an individual (the owner of the property) rents his own on a commercial or gratuitous basis, the obligation to pay the tax is shifted to those who receive the property for use. Land owners also pay land tax.

Real estate tax in Belarus in 2017 must be paid on residential and non-residential real estate owned by individuals, as well as transferred to them by inheritance. In addition, this tax should be paid on construction projects that have not yet been completed, but already have parts provided for by law (foundation, walls, roof) and on completed buildings, in respect of which the state registration procedure with the relevant authorities has not yet been completed.

What objects are not subject to real estate tax

The Tax Code of the Republic of Belarus provides for preferential categories of objects for which you do not have to pay real estate tax. These include:

• Apartments and rooms located in apartment buildings. But if an individual owns several apartments, then the benefit applies only to one of them. A citizen has the right to choose which apartment he does not want to pay tax on, but to determine the payment procedure, he must submit an appropriate application to the tax authority at his place of residence. If the application is not submitted, then the citizen will be automatically exempted from paying tax on the apartment that was purchased earlier.
• Real estate objects owned by large families.
• The objects of the real estate belonging to the individuals bearing urgent military service.
• Real estate objects owned by citizens who took part in the Great Patriotic War, as well as citizens who are entitled to tax benefits under the Veterans Law.
• Real estate objects owned by age pensioners, as well as citizens with disabilities of the first or second group, but only if able-bodied citizens who do not have the right to use tax benefits in this aspect are not registered in these residential premises.
• Other categories of real estate objects.

In a situation where an individual carries out entrepreneurial activities on a property, benefits do not apply to this premises. After the procedure for allocating shares in a property takes place, the owners pay tax each for their share. If the shares are not allocated, but the property is owned by several persons, the tax is paid by agreement.

Before calculating the amount of tax on real estate owned by an individual, a calculation should be made. Evaluates the value of real estate as of January 1 by the local agency for state registration and land cadastre. This procedure must be carried out annually. If for some reason the relevant authority has not determined the estimated value, then the tax authority can take over this function and make an assessment in accordance with the indexing of the calculation of previous years or based on the average cost per square meter in buildings of this type with an even reduction or increase coefficients ( locality, environment). The tax rate for individuals is 0.1 percent of the appraised value of the premises or building. So, if the apartment is valued at $70,000, then the property tax in 2017 will be $70. The law provides for the possibility of phased payments in case the amount of property tax is too large for the owner's budget. But in any case, the tax must be paid in full before November 1 of the reporting year.

If the taxpayer does not consider the estimated value of his real estate calculated by the state bodies to be fair, he can independently apply to an authorized appraiser for an appropriate opinion. This conclusion must be submitted to the tax authority no later than November 1 of the year for which the tax is calculated. Thus, the market value of the object will be calculated, and the tax will be calculated based on it.

Tax inspectorates annually notify individuals of the amount of accrued real estate tax before the first of August. If the notification was not received for some reason, you should apply for it yourself to the local inspectorate of the Ministry of Taxes and Duties.

See also in the secondary housing market.

“I am a citizen of Belarus, but in Russia my father left me a house in the village and a household plot. Do I have to pay taxes? Dmitry K.”

Yes. And in the same amount as the Russians. In addition to the real estate tax in Russia, land tax is also paid. And if you have income in Russia, then you need to pay personal income tax.

The land tax, like the property tax, is regional - the rates for it are set by local governments. The Federal Tax Service is responsible for calculating land and property taxes, after which the owner receives a notification about the need to pay the tax, indicating its amount.

Personal income tax is a tax that is calculated on the income of individuals in the form of interest. The payers of this tax are individuals, residents and non-residents. Residents are those persons who stay on the territory of Russia for 183 calendar days or more during the year, that is, for about half a year. Non-residents are those who stay in Russia less than 183 days a year. General personal income tax rates: 13% - for residents and 30% - for non-residents. Please note: this is not a calendar year that starts in January, but a period of 12 months. The countdown can be conducted from the middle of the year, and from any other day of the year.

Do they withhold money from a Russian pensioner for the delivery of a pension to Belarus?

“I am a Russian pensioner, I am going to move to Belarus with my children. I am worried how much they will charge me for delivering my pension to Belarus, and what do I need to do to transfer it? Galina Ivanovna Tikhonova.”

All expenses in this case are borne by the relevant authorities of Russia and Belarus. To transfer a pension, you must apply to the Pension Fund of Russia at the place of registration with an application for transferring a pension to Belarus.

The Russian pension in Belarus is paid through banking institutions on a quarterly basis. The payment of pensions to Russian pensioners is carried out in the national currency of Belarus, that is, in Belarusian rubles.

Currently, there are several ways to receive a pension after leaving for permanent residence in another state. So, you can entrust the receipt of a pension to a trustee who will transfer the pension. Funds can also be credited to an account with a bank or other credit organization (moreover, to an account opened by both the pensioner himself and his authorized representative) in Russia. In any case, the most convenient option for receiving a pension should be indicated in the application, which is submitted to the PFR branch located at the place of residence.

» Property tax. Calculation order. Liberation

Property tax. Calculation order. Liberation

Property tax payers are organizations and individuals.

Article 184

Capital structures (buildings, structures), their parts, parking spaces located on the territory of the Republic of Belarus and taken by organizations:

• in financial lease (leasing) from Belarusian organizations, the payer is recognized organization that has these capital structures (buildings, structures), their parts, parking spaces are in balance under the terms of a financial lease (leasing) agreement;
• for rent (financial lease (leasing)), other paid or gratuitous use from foreign organizations who do not operate on the territory of the Republic of Belarus through a permanent representative office, or from individuals (both recognized and not recognized as tax residents of the Republic of Belarus), the payer is recognized organization-tenant (lessee, borrower).

2. For capital buildings(buildings, structures), their parts, parking spaces located on the territory of the Republic of Belarus and taken an individual who is individual entrepreneur, in financial lease (leasing) from the organization, if, under the terms of the financial lease (leasing) agreement, these objects are not on the balance sheet of the lessor organization, payer an individual entrepreneur-lessee is recognized.
For single-apartment residential buildings or apartments located on the territory of the Republic of Belarus and taken by an individual for financial lease (leasing) under a financial lease (leasing) agreement providing for the purchase of the leased asset, the payer is the lessee.

3. Budgetary organizations are not recognized as payers, with the exception of the case established by the second part of this paragraph.
When budgetary organizations lease, other paid or gratuitous use of capital structures (buildings, structures), their parts, parking spaces, such capital structures (buildings, structures), their parts, parking spaces are subject to taxation by real estate tax in the manner established by this chapter, except for cases of delivery of capital structures (buildings, structures), their parts, parking spaces for rent, other paid or free use:
budget organizations;
organizations carrying out social and cultural activities and receiving subsidies from the budget;
organizations and individual entrepreneurs for catering for pupils, pupils and students in educational institutions;
organizations and individual entrepreneurs for the organization of the educational process in the implementation of the educational program of additional education for children and youth, as well as for the preparation of children in specialized educational and sports institutions;
diplomatic missions and consular offices;
specialized educational and sports institutions of trade unions, financed from the state social insurance funds;
scientific organizations;
technology transfer centers;
cultural organizations.

4. For capital structures (buildings, structures), their parts, as well as parking spaces transferred to trust management and (or) acquired in the process of trust management, the payer is the client. If, in accordance with the legislation, the trustee is not the owner of the capital structure (building, structure) transferred to trust management, its parts, as well as parking spaces, the beneficiary is recognized as the payer.
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Article 185. Objects of taxation by real estate tax

1. The objects of taxation by real estate tax are:
capital structures (buildings, structures), their parts, parking spaces, proprietary or being in the economic jurisdiction or operational management of paying organizations;

capital structures (buildings, structures), their parts, as well as parking spaces located on the territory of the Republic of Belarus and owned by payers - individuals, and single-family residential buildings or apartments located on the territory of the Republic of Belarus and taken by an individual for financial lease (leasing) under a financial lease (leasing) agreement, providing for the redemption of the leased asset;

capital structures (buildings, structures), their parts, parking spaces located on the territory of the Republic of Belarus and taken on a financial lease (leasing), defined in accordance with the legislation as financial leasing, by organizations from Belarusian organizations (individual entrepreneurs from organizations), in if, under the terms of a financial lease (leasing) agreement, these objects are not on the balance sheet of lessor organizations;

capital structures (buildings, structures), their parts, parking spaces located on the territory of the Republic of Belarus and leased by organizations (financial lease (leasing)), other paid or gratuitous use from foreign organizations not operating in the territory of the Republic of Belarus through a permanent establishment, or from individuals (both recognized and not recognized as tax residents of the Republic of Belarus).

Capital structure (building, structure) organizations recognized building system, intended for residence and (or) stay of people, storage of property, production and (or) sale of goods (works, services), performance of various types of production processes, movement of people and (or) goods, attributable in the prescribed manner to capital structures (buildings , structures). Capital structures (buildings, structures) also include other objects classified in accordance with the legislation as buildings and structures for the purposes of determining the standard service life of fixed assets, transmission devices- power transmission and communication devices, pipelines and gas pipelines (including main ones), sewerage, water supply networks, silt pipelines, cement pipelines and other objects classified in accordance with the law as transmission devices for the purpose of determining the standard service life of fixed assets;

buildings, structures and transmission devices excess unfinished construction buildings, structures and transmission devices are recognized, construction time(including for a construction project for reconstruction) which, taking into account the periods of suspension of construction, executed in accordance with the procedure established by law, exceeded the standard duration of construction, determined by the approved project documentation;

premises (apartment, room), destined for the residence of individuals, or a share in the ownership of an apartment, room;

a capital structure (building, structure), its part (including residential houses, garden houses, dachas, living quarters in multi-apartment or block-built residential buildings, outbuildings), as well as a parking space owned by an individual, are recognized as a capital structure (building, structure ), its part, as well as a parking place (shares in the ownership of the said property):

owned by right of ownership;

inherited;

unfinished building, having a foundation, walls, roof (if, according to the design documentation for the construction, reconstruction of the object and (or) the purpose of capital structures (buildings, structures), their construction is supposed) and the construction of which is permitted in accordance with the law, but not completed(construction of which is ongoing, suspended, discontinued or mothballed) or of which construction has been completed, but which not registered in the manner prescribed by law.

Not recognized as an object of taxation by real estate tax:
- for individuals:

• arbitrarily erected capital buildings(buildings, structures), parts thereof, except when local executive and administrative bodies a decision was made to proceed with the construction or on the acceptance of a building for operation and its state registration in territorial organizations for state registration of real estate, rights to it and transactions with it, with the provision, if necessary, of a land plot to a person who carried out unauthorized construction;
• capital structures (buildings, structures), their parts in emergency condition, a conclusion on the condition of which was received from a specialized organization certified for conducting inspections of buildings and structures, or a local executive and administrative body, and whose operation has been discontinued;
• capital structures (buildings, structures), their parts, declared ownerless in the manner prescribed by legislative acts;

- for organizations:

• objects of excess construction in progress by objects construction, financed from the budget, as well as objects excess construction in progress related to facilities housing construction, with the exception of the built-in, attached, built-in and attached non-residential part of a residential building in accordance with the design documentation for the construction of the facility, estimate (budget documentation);
• objects excess construction in progress in terms of the cost of the construction object, formed at the expense of work performed on their own;
• religious capital structures (buildings, structures), objects of excess construction in progress of religious organizations (associations) registered in accordance with the law;
• capital structures (buildings, structures) classified in accordance with the legislation as collapsible and mobile buildings for the purpose of determining the standard service life of fixed assets;
• capital structures (buildings, structures), their parts, classified in accordance with the law as structures and transmission devices for the purpose of determining the standard service life of fixed assets and not accounted for in accordance with the law in accounting as part of fixed assets and profitable investments in tangible assets (in the book of accounting for income and expenses of organizations and individual entrepreneurs applying the simplified taxation system, according to the rules established for fixed assets on the balance sheet, profitable investments in tangible assets);
• capital structures (buildings, structures), their parts, objects of excess construction in progress, erected, acquired at the expense of funds or received in the form of international technical assistance, for the period of their use for the purpose of direct implementation of such assistance;
• capital structures (buildings, structures), their parts, which are objects of common use of horticultural partnerships, acquired (created) at the expense of contributions from their members, as well as in the course of carrying out their activities;
• objects of excess construction in progress for tax payers under the simplified taxation system, which are republican state-public associations, as well as organizational structures of the republican state-public association "Voluntary Society for Assistance to the Army, Aviation and Navy of the Republic of Belarus", created in the form of legal entities.

Exempt from real estate tax (Article 186 of the Tax Code of the Republic of Belarus):
1.1. capital structures (buildings, structures), their parts:
state housing stock and housing stock organizations of a non-state form of ownership (with the exception of those owned, under economic jurisdiction or operational management of organizations of single-family residential buildings, residential premises in multi-apartment and (or) blocked residential buildings not used for living by individuals);
classified in accordance with the legislation as buildings for the purposes of determining the standard useful lives of fixed assets and used in the fields of education and health;
included in the register of physical culture and sports facilities;
cultural organizations, sanatorium and health organizations.
Organizations recognized as payers of real estate tax in relation to capital structures (buildings, structures), their parts located on the territory of the Republic of Belarus and leased, other paid or gratuitous use from individuals, have the right to use the privilege established by part one of this subparagraph for such capital buildings (buildings, structures), their parts;
1.2. capital structures (buildings, structures), their parts, as well as parking spaces of organizations of a public association "Belarusian Society of the Disabled", public association "Belarusian Society of the Deaf" and the public association "Belarusian Association of the Visually Impaired", as well as separate divisions of these organizations, provided that number of people with disabilities in these organizations or their separate subdivisions is not less than 50 percent of the headcount on average for the period.
1.3. capital structures (buildings, structures), their parts, as well as parking spaces used in the business activities of the republican unitary enterprise postal service "Belpochta";
1.4. capital structures (buildings, structures) mothballed in accordance with the procedure established by the Council of Ministers of the Republic of Belarus;
1.5. capital structures (buildings, structures) intended for environmental protection and improvement of the environmental situation according to the list approved by the President of the Republic of Belarus;
1.6. capital structures (buildings, structures) recognized in accordance with the established procedure as material historical and cultural values, included in the State List historical and cultural values of the Republic of Belarus, according to the list of such values ​​approved by the Council of Ministers of the Republic of Belarus, provided that their owners (owners) comply with the legislation on the protection of historical and cultural heritage, with the exception of capital structures (buildings, structures) used by organizations for business activities, including to accommodate management bodies, accounting and other services of these organizations, except for capital structures (buildings, structures) of budgetary organizations and non-profit cultural organizations;
1.9. public roads(including subgrade with drainage structures, pavement, artificial structures, technical means of traffic management, engineering equipment and arrangements, protective structures), as well as road service facilities located on them;
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1.11. capital structures (buildings, structures) of organizations for the first time put into operation within one year from the date of their acceptance into operation in the manner prescribed by law, with the exception of capital structures (buildings, structures), during the construction of which deadlines set by the project documentation were exceeded their construction;
1.12. capital structures (buildings, structures) related to to amenities cities, urban-type settlements and other settlements maintained at the expense of the budget;
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1.17. one residential property owned by an individual in an apartment building and (or) in a blocked residential building. If an individual has two or more living quarters only one residential property is exempt from property tax room optionally an individual on the basis of his written application submitted to the tax authority at the place of residence, indicating the location of all residential premises belonging to the individual in multi-apartment or blocked residential buildings. In the event that an individual fails to submit such an application, one residential premises acquired (received) by him in ownership earlier than other residential premises is subject to exemption from real estate tax.

EXAMPLE:

Citizen M. owns one apartment located in the Oktyabrsky district of Minsk, where he is registered and lives (apartment “1”). AT it is not subject to real estate tax (regardless of cost, area, etc.).
After the death of his grandfather, citizen K. inherited a second apartment, located in the Oktyabrsky district of Grodno (apartment "2").
Citizen M. has the right to submit to the tax office at your place of residence(IMNS for the Moskovsky district of Minsk) statement, which should indicate:
- the location of all apartments belonging to him;
— an apartment in respect of which he will pay real estate tax, at his own choice: depending on the estimated value of the real estate tax rates established in the respective administrative-territorial unit.
If citizen M. does not submit an application, he is obliged to pay real estate tax in relation to apartment “2”.

Residential premises in an apartment building owned by one (several) members of a large family (a family with three or more minor children) are exempt from real estate tax, regardless of the provisions of part one of this subparagraph;
1.18. capital structures (buildings, structures), their parts, with the exception of the residential premises specified in subparagraph 1.17 of this paragraph, as well as parking spaces, owned:
individuals who are pensioners by age, disabled people of groups I and II and other disabled individuals in the absence of registration at their place of residence of able-bodied persons. Capital structures (buildings, structures), their parts, except for residential buildings, belonging to pensioners by age, disabled people of groups I and II and other disabled individuals and located not at their place of residence, are exempt from real estate tax, regardless of the registration of able-bodied persons at their place of residence. Residential buildings owned by old-age pensioners, disabled people of groups I and II and other disabled individuals and located outside their place of residence are exempt from real estate tax in the absence of registration of able-bodied persons in these residential buildings;

For reference: according to Article 18 of the Tax Code of the Republic of Belarus, the place of residence of an individual is recognized as a place ( locality, house, apartment or other residential premises), where this individual permanently or predominantly resides, and if it is impossible to establish such a place - the place of residence (in its absence - the place of stay) indicated in the identity document or other registration document, or the location of the property of this person. Based on this, if a pensioner has two houses in one locality and, for example, an able-bodied son is registered in one of these houses, then the pensioner will be recognized as a real estate tax payer for two houses - because at his place of residence (i.e., inhabited point) an able-bodied person lives with him. If a pensioner has 2 houses, one of which is in the city of Minsk and a pensioner with an able-bodied son lives in it, the second house in the city of Gomel - and no one lives and is not registered in it - the house where the son is registered will be taxed - i.e. In Minsk.

large families (families with three or more minor children);
conscripts, citizens undergoing alternative service, participants in the Great Patriotic War and persons entitled to preferential taxation in accordance with the Law of the Republic of Belarus "On Veterans".
For the purposes of this paragraph, registration is the registration of individuals at the place of residence in the manner prescribed by law.
Not taken into account (in the presence of supporting documents) in the composition of able-bodied persons:
temporarily not residing at the place of permanent residence of the persons specified in paragraph two of part one of this subparagraph, military servicemen for fixed-term military service, citizens undergoing alternative service, persons serving sentences in places of deprivation of liberty;
persons specified in subparagraphs 1.19 - 1.21 of this paragraph;
1.19. capital structures (buildings, structures), their parts located in rural areas and owned by individuals registered at the place of residence in rural areas and working in organizations (their structural or separate subdivisions) located in rural areas and engaged in agricultural production, as well as pensioners who previously worked in these organizations (their structural or separate divisions);
1.20. capital structures (buildings, structures), their parts located in rural areas and owned by individuals registered at the place of residence in rural areas and working in branches or other separate divisions of organizations producing agricultural products, who acquired in the manner prescribed by legislative acts, as a result reorganization, acquisition (free transfer) of an enterprise as a property complex of the rights and obligations of unprofitable agricultural organizations, as well as pensioners who previously worked in these organizations;
1.21. capital structures (buildings, structures), their parts located in rural areas and owned by individuals registered at the place of residence in rural areas and working in organizations (their structural or separate subdivisions) of healthcare, culture, institutions (their structural or separate subdivisions) education and social protection, located in rural areas, as well as pensioners who previously worked in these organizations (their structural or separate divisions);
1.22. capital structures (buildings, structures), their parts of consumer cooperation organizations related to trade facilities and public catering facilities and located in rural areas;
1.23. until January 1, 2020, permanent structures (buildings, structures), their parts of scientific organizations and science and technology parks.
For the purposes of this Chapter and Chapter 18, a scientific organization is understood to mean an organization that has passed the accreditation of a scientific organization in accordance with the procedure established by law, the main activity of which is research and development.
The main type of activity is determined in the manner prescribed by law, in order to collect and present statistical data;
1.24. capital structures (buildings, structures), their parts, parking spaces, owned by the public association "National Olympic Committee of the Republic of Belarus";
1.25. capital structures (buildings, structures), their parts, parking spaces for tax payers under the simplified taxation system, which are republican state-public associations, as well as organizational structures of the republican state-public association "Voluntary Society for Assistance to the Army, Aviation and Navy of the Republic of Belarus" created in the form of legal entities.
2. When organizations and individual entrepreneurs lease, other paid use or free use of capital structures (buildings, structures), their parts, parking spaces exempt from real estate tax, such capital structures (buildings, structures), their parts, parking spaces are subject to real estate taxation in accordance with the procedure established by this chapter.
3. Exemption from real estate tax when paying real estate tax by a simple partnership does not apply.
4. If organizations acquire the right to exemption from real estate tax during the year, the benefit is granted from the quarter following the quarter in which the right to the benefit arose, and if the right to the benefit is lost during the year, the calculation and payment of real estate tax are made starting from quarter following the quarter in which such right is lost. At the same time, the quarter in which the right to the benefit is lost is the quarter in which the last day of the benefit falls.
5. Capital structures (buildings, structures), their parts, as well as parking spaces owned by individuals, including those not completed by construction, are exempt from real estate tax from the 1st day of the month in which the right to the benefit arose, and in case of loss of the right to a benefit during the year, the calculation and payment of real estate tax are made starting from the 1st day of the month following the month in which this right was lost.
6. Exemptions from real estate tax provided for in paragraph 1 of this article do not apply to capital structures (buildings, structures), their parts, as well as parking spaces owned by individuals, if they are intended and (or) used for business activities. .
7. Exemption from real estate tax does not apply to unused (inefficiently used) capital structures (buildings, structures), their parts included in the list of unused (inefficiently used).