In the period from January 2025 to April 2026, the National Cadastral Agency of the State Property Committee of the Republic of Belarus conducted a cadastral assessment of lands, land plots by type of functional land use ”public and business zone“ (hereinafter - cadastral assessment) as of the date of cadastral assessment 07/01/2025 of the entire territory of the Republic of Belarus.
To the register of the value of lands, land plots (hereinafter referred to as the register of value) (www.vl.nca.by) the following results of the cadastral assessment were introduced:
|
Оцениваемые земли |
Дата внесения в регистр стоимости |
Номер записи в регистре стоимости |
|
|
1 |
г. Малорита |
08.06.2026 |
8002 |
|
2 |
Сельские населенные пункты |
08.06.2026 |
8003 |
|
3 |
Земли, расположенные за пределами населенных пунктов, садоводческих товариществ и дачных кооперативов |
08.06.2026 |
8004 |
Basis: Instruction on the procedure for maintaining the register of the value of lands, land plots, approved by Resolution No. 26 of the State Property Committee of the Republic of Belarus
dated 07/25/2023; decision No. 823 of the Maloritskiy District Executive Committee dated 05/12/2026 ”On establishing the results of cadastral valuation of lands, land plots of the Maloritskiy district".
After the results of the cadastral valuation are entered into the register of value, they can be used for the purposes defined by law, including to determine the tax base of the land tax. You can view the results of the cadastral assessment on the website www.vl.nca.by .
In accordance with the Tax Code of the Republic of Belarus, the tax base of the land tax is determined in Belarusian rubles as of January 1 of the calendar year for which the tax is calculated. Thus, the tax inspectorate will use the information contained in the register of value on January 1, 2027 to calculate the land tax in 2027.
We remind you that the cadastral value of lands and land plots is also used for:
- determining the amount of payment for the right to conclude lease agreements;
- setting initial prices at auctions;
- transfer of land plots to private ownership of citizens of the Republic of Belarus and non-governmental legal entities of the Republic of Belarus;
- determining the value of the land plot transferred to the mortgage;
- determining the value of privately owned land plots when making transactions for their retaliatory alienation;
- the purchase of land plots from citizens when they are withdrawn for state needs or provided in return for equivalent land plots;
- real estate appraisals;
- determining the amount of monetary compensation to heirs when inheriting a land plot that was privately owned by the testator;
- other, stipulated by the legislation.
Procedure for appealing the cadastral value
If the landowner, land user, tenant, owner of the land plot (hereinafter referred to as the land user) does not agree with the cadastral value of the land plot provided to him, he may apply to the local executive committee with an application to appeal the cadastral value of the land plot within six months from the date of entry of the results of the cadastral assessment in the register of value. The appeal of the results of the cadastral assessment is regulated by clause 17 of the Labor Code 52.2.07-2018 ”Valuation of land plots“.
The statement of appeal against the cadastral value of the land plot is accompanied by a conclusion and a report on the assessment of the market value in the current use of the land plot, prepared as part of an independent (individual) assessment in accordance with the requirements of the legislation (Decree of the President of the Republic of Belarus No. 615
dated October 13, 2006 ”On valuation activities
in the Republic of Belarus“).
An independent assessment of the market value in the current use of a land plot is carried out in prices as of the date of the cadastral assessment at the expense of the land user who submitted an application for appealing the cadastral value of the land plot. An independent assessment of the market value in the current use of a land plot is carried out on the assumption that the assessed land plot is privately owned, without taking into account property rights and restrictions (encumbrances) of rights to it registered in the unified state register of immovable property, rights to it and transactions with it.
If the market value in the current use of a land plot differs by 15 percent or more for land plots located in the city of Minsk and regional centers, and by 20 percent or more for land plots located in other localities and beyond from its cadastral value, the market value in the current use of the land plot, which is approved by the decision of the relevant local executive committee and entered into the register of value in accordance with the established procedure. In other cases, the cadastral value of the land plot is not reviewed.
