Belarus Inheritance & Gift Tax Guide 2026

Overview — Inheritance & Gift Taxation

Belarus has a moderate inheritance and gift tax regime designed to exempt transfers within the immediate family while taxing transfers to more distant relatives and unrelated persons. Inheritance and gift tax is governed by the Tax Code and administered by the Ministry of Taxes and Levies. The tax is payable by the recipient (beneficiary), not the deceased's estate. There is no estate duty on the total value of the deceased's assets — only the individual inheritances received by each beneficiary are potentially taxable. The tax treatment depends on the relationship between the deceased (or donor) and the beneficiary (or donee).

Inheritance Tax — Exemptions & Rates

Inheritance tax rates depend on the relationship between the deceased and the beneficiary:

• 0% (exempt) — inheritances received by spouses, parents, children (including adopted), grandparents, grandchildren, siblings, and dependants of the deceased
• 3% — inheritances received by other relatives (aunts, uncles, nieces, nephews, cousins)
• 13% — inheritances received by non-relatives and unrelated persons

Inheritance tax is calculated on the market value of the inherited assets at the date of death, less any debts and funeral expenses. Real estate is valued at cadastral value for inheritance tax purposes. There is a general exemption for the first BYN 10,000 of inherited value per beneficiary, regardless of the relationship.

Gift Tax — 13% for Non-Relatives

Lifetime gifts are subject to gift tax at the following rates:

• 0% (exempt) — gifts between spouses, gifts from parents to children (and vice versa), gifts between grandparents and grandchildren
• 13% — gifts to all other recipients (other relatives and non-relatives)

Gift tax applies to the market value of the asset at the time of the gift. There is an annual exemption of BYN 10,000 per donor per recipient for gifts to non-exempt persons. Cash gifts between spouses and direct-line relatives are generally exempt from reporting. Gifts to charitable organisations registered in Belarus are exempt from gift tax.

Succession Law — Civil Code

Succession in Belarus is governed by the Civil Code. If the deceased left a valid will, the estate is distributed according to the will. If there is no will (intestacy), the estate is divided among heirs in the following order:

• First priority — spouse, children (including adopted), parents — inherit in equal shares
• Second priority — siblings, grandparents — inherit if no first-priority heirs exist
• Third priority — aunts, uncles — inherit if no first or second-priority heirs exist
• Fourth priority — other relatives up to the sixth degree of kinship

Compulsory heirs (dependent minors, disabled children, disabled spouse, disabled parents) are entitled to a mandatory share of at least 50% of the share they would have received under intestacy, even if the will excludes them.

Wills, Probate & Estate Administration

Any person over 18 with legal capacity may make a will in Belarus. The will must be in writing, signed by the testator in the presence of a notary. Notarial fees for wills are approximately BYN 50–200 depending on complexity. Probate is the process of recognising the will and granting the executor authority to distribute assets. The executor applies to the notary office with the will, death certificate, and proof of notification of all heirs. The probate process typically takes 1–3 months in Belarus. Foreign nationals with assets in Belarus should have a separate Belarusian will covering Belarusian assets to avoid conflicts with international succession rules.

FAQs

Do I need to pay tax on inherited property if I sell it later?

Yes, if you sell inherited property, capital gains tax at 13% applies on the gain (selling price minus the deceased's original cost basis). There is no step-up in basis to the date of death value in Belarus.

Can I avoid gift tax when transferring assets to family members?

Gifts between spouses and direct-line relatives (parent-child, grandparent-grandchild) are exempt from gift tax. For siblings and other relatives, the annual exemption of BYN 10,000 per donor per recipient may be used.

Does Belarus recognise foreign wills?

Foreign wills may be recognised in Belarus but must be translated into Russian or Belarusian, notarised, and go through the local probate process to be effective for Belarusian assets.

Disclaimer

This guide provides general information about Belarusian inheritance and gift tax for the 2026 tax year. Succession law can be complex. Always consult with a qualified Belarusian lawyer or tax advisor for advice specific to your situation. InvestmentKit does not provide tax or legal advice.