Belarusians Receiving New Tax Payment Requests
- 20.07.2022, 10:36
Who will have to pay it?
Belarusians began to receive notifications to pay the tax on the first apartment, which was introduced this year. Earlier this year, Belarus introduced a single form of notification for the payment of several fees — for transport, real estate, and land.
The website zerkalo.io tells how the tax on the first apartment is calculated, who needs to pay it, and who does not.
The fee for the first apartment appeared due to the adopted changes in the Tax Code. The tax will be 0.1% of the cost of one square meter. The resulting amount must be multiplied by the number of square meters of the apartment. The estimated cost of one square meter of typical buildings — apartments, garages, parking spaces, garden houses, cottages — differs depending on the region, being the highest in the city of Minsk.
On average, the new tax in Minsk will be 50 rubles a year, in the regions — twofold less, the Ministry of Finance predicted earlier.
When and to whom must tax be paid?
The real estate tax for 2022 will be calculated in two stages. Until November 15 this year, you will need to pay an advance tax — 50% of the amount of the fee. Tax authorities must send a notice of payment by September 1, 2022. The rest of the amount must be paid by November 15, 2023.
From June 1, Belarus will introduce a single form of notification of the payment of certain taxes. Individuals will receive a single billing statement for the payment of several fees — for transport, real estate, and land. At the same time, information on all objects of taxation of a particular person will be in a single form of notice. This includes all cars, apartments, land plots of a particular person.
For example, pensioners, minors, and members of large families will not need to pay tax on the first apartment. Persons with the I and II degree of disability, as well as those who are recognized as incapacitated, are also exempt from this fee. Those who do alternative service, as well as conscripts, will also not have to pay this tax. Participants of the Great Patriotic War and those who are entitled to preferential taxation under the Law “On Veterans” are also exempt from the fee.
What will be the tax for an apartment of the same area in different cities
We previously calculated the tax for an apartment of 50 square meters. In Minsk, as of January 1 this year, the estimated cost of one square meter of housing in an apartment building is 810 rubles. The tax rate of 0.1% of the cost of one square meter is 0.81 rubles. For 50 square meters, the tax will be 40.5 rubles. For comparison: for an apartment of 60 square meters you will need to pay 48.6 rubles, and for 100 square meters — 81 rubles.
For regional cities and the Minsk region, the rate will be 0.68 rubles. The tax for an apartment of 50 square meters will be 34 rubles.
For many large cities, the rate was set at 0.6 rubles. The tax for an apartment of 50 square meters will be 30 rubles, and 36 rubles for 60 square meters. We are talking about Baranavichy, Babruisk, Barysau, Vaukavysk, Horki, Dziarzhynsk, Zhlobin, Zhodzina, Kobryn, Krychau, Lida, Mazyr, Maladechna, Navahradak, Navapolatsk, Vorsha, Asipovichy, Pinsk, Polatsk, Rechytsa, Svetlahorsk, Slonim, Slutsk, Smaliavichy, Smarhon, Salihorsk, Fanipal.
How the tax will be calculated if the apartment belongs to several owners
“Depending on their equity participation and based on the data contained in the Unified State Register of Real Estate. For example, the tax on an apartment worth 60 thousand rubles is 60 rubles. If two owners own it in equal shares, then the tax for each will be 30 rubles,” the Tax Ministry specified.
How the tax will be calculated for those who purchased an apartment in the middle of this year
“Based on the actual period of use of the property and the apartment in particular. The tax is calculated from the first day of the month following the one in which it was acquired, and until the last day of the month in which the apartment was alienated. Let's say you got a home in April 2022. The tax will be calculated from May 1 as follows: the annual tax amount is calculated, divided by 12 by the number of months and multiplied by eight,” the tax office explained.