Apartment Tax: How the Collection Will Differ by City of Belarus
- 9.10.2021, 14:01
Interesting numbers.
In Belarus, they want to introduce a tax on the first apartment from 2022. Now it is paid from the second and subsequent housing. According to the Ministry of Finance, the average new tax in Minsk will be 50 rubles per year, in the regions - 2 times less. As expected, officials will introduce an "installment plan" for the payment of this fee.
The site zerkalo.io looked at how the tax on an apartment of 60 square meters would differ in different cities.
What they want to change, and how the tax will be calculated
Possible innovations are provided for by the draft amendments to the Tax Code. As planned, the tax on the first apartment will be 0.1% of the cost of one square meter. The amount received must be multiplied by the number of square meters of the apartment.
The project prescribed the size of the estimated cost of one square meter of typical buildings - apartments, garages, parking spaces, garden houses, summer cottages. They differ depending on the region: in Minsk - the highest.
How much is the tax for an apartment of one square meter in different cities
As of January 1, 2022, the estimated cost of one square meter of living space in an apartment building for Minsk will be 810 rubles. The tax rate of 0.1% of the cost of one "square" will be 0.81 rubles. Multiply by 60 square meters, the tax will be 48.6 rubles. And the larger the area of housing, the greater the collection will be. For example, an apartment of 100 "squares" will cost 81 rubles.
For regional cities and the Minsk region, the rate will be 0.68 rubles, and the tax for an apartment of 60 square meters - 40.8 rubles.
For many large cities, the rate is planned to be 0.6 rubles, and the tax - 36 rubles. Among them were the cities of Baranavichy, Babruisk, Barysau, Vaukavysk, Horki, Dziarzhynsk, Zhlobin, Zhodzina, Kobryn, Krychau, Lida, Mozyr, Maladzechna, Navahrudak, Navapolatsk, Orsha, Asipovichy, Pinsk, Polatsk, Rechytsa, Svetlahorsk, Slonim, Slutsk, Smaliavichy, Smarhon, Salihorsk, and Fanipal.
In other settlements, the rate will be 0.45 rubles, and the fee for an apartment of 60 "squares" itself will be 27 rubles.
The tax may be introduced "by installments"
The real estate tax for 2022, as planned, will be charged in two stages, follows from the explanations of the Ministry of Finance.
Until November 15, 2022, you will need to make an advance tax payment, which will be 50% of the amount due. The tax payment notification must be sent by September 1, 2022. The rest of the amount will need to be paid by November 15, 2023, as expected.
Who still won't have to pay tax
It is planned that pensioners, minors, members of large families will be exempted from the tax on the first apartment. The fee will not need to be paid to disabled people of I and II groups, as well as to those who are recognized as incapacitated. Those who do alternative service, as well as conscripts, also do not have to pay this tax.
The participants of the Great Patriotic War and those who have the right to preferential taxation under the Law "On Veterans" will also be exempted from the tax.