PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of December 17, 2025 No. 439

About the rent for the parcels of land which are in state-owned property

For the purpose of enhancement of system of collection of the rent for the parcels of land which are in state-owned property (further if other is not established, - the parcels of land):

1. Determine that:

1.1. payers of the rent for the parcels of land (further, if is not established other, - the rent) provided in lease by local executive committees, administrations of free economic zones (further - SEZ), legal entities, citizens of the Republic of Belarus, foreign citizens, stateless persons (further - citizens) and individual entrepreneurs are recognized.

Concerning the parcels of land provided to citizens in lease for maintaining peasant farm, payers of the rent peasant farms are recognized.

The state-financed organizations and legal entities specified in subitem 1.1 of Item 1 of Article 20 of the Forest code of the Republic of Belarus, conducting forestry and financed by means of the republican budget and receipts from maintaining forest and hunting economy are recognized payers of the rent the cases established in Item 1 of article 237 of the Tax Code of the Republic of Belarus;

1.2. the obligation on payment of the estimated rent amounts for the parcels of land provided to the individual entrepreneur excluded from the Single state register of legal entities and individual entrepreneurs in connection with creation by it of the commercial organization established by one person (further - the commercial organization), for the period till month in which state registration of transition of the right of lease to the parcel of land to the created commercial organization is performed is performed by the commercial organization according to the procedure and the terms established by the Regulations on procedure for calculation and payment of the rent approved by this Decree for individual entrepreneurs;

1.3. payers of the rent have the rights and fulfill the duties established for taxpayers, charges (duties).

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