A resolution has been adopted to increase the amount of the base value as from the beginning of 2026
IMPORTANT: Increase of the base value in Belarus in 2026
A resolution has been adopted to increase the amount of the base value as from the beginning of 2026.
As of 1 January 2026, the amount of the base value in Belarus will be increased to 45 Belarusian roubles. Thus, in the new year the base value will be raised by 3 Belarusian roubles compared with the current year (it currently amounts to 42 Belarusian roubles).
The base value is an indicator used to calculate the amount of certain state duties, fines, taxes and fees, as well as payments, including benefits and scholarships. More than 200 regulatory legal acts of Belarus rely on the base value in their calculations.
In the first place, this change should be borne in mind when paying various taxes and duties under the Tax Code of the Republic of Belarus, since many duty rates are linked to the base value, for example:
- duties payable when applying to the courts (Annexes 13, 14 and 15 to the Tax Code),
- duties payable when applying to officials of local executive and administrative authorities and to registrars of the national and territorial organisations for state registration of immovable property, rights thereto and transactions therewith (Annexes 18 and 19 to the Tax Code),
- duties related to state registration and licensing of certain types of activities (Annex 22 to the Tax Code),
- patent duties (Annex 23 to the Tax Code), including those related to the registration of trade marks and agreements concerning them, and others.
The minimum amount of the charter capital of joint-stock companies is also linked to the base value.
Applicants, when calculating the duty, should take into account that even where the rate of the duty does not change, its amount will increase. For example, the state duty for consideration of an application for registration of a licence agreement in respect of one trade mark of the Republic of Belarus amounts to 10 base values. Thus, in 2025 the amount of the duty for this action is 420 Belarusian roubles, but as of 1 January 2026 it will be 450 Belarusian roubles.
Also, for example, the duty for filing and examination of an application for registration of a trade mark in Belarus in respect of one class of goods and services amounts to 38 base values, i.e. 1,596 Belarusian roubles. As of 1 January 2026 this duty will already amount to 1,710 Belarusian roubles.
For the attention of clients:
if it is possible to pay any duties before 1 January 2026 (for example, for filing an application for registration of a Belarusian trade mark or for registration of a licence agreement or a franchising agreement), we recommend doing so now, while the current base value remains in force.
Authors: Pavel Klementsov, Aliaksei Fedarovich.
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