Property tax deduction: who is eligible and how to get it?

When calculating personal income tax, the taxpayer is entitled to an property tax deduction for the construction and purchase of housing in the manner prescribed by subparagraph 1.1 of paragraph 1 of Article 211 of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code).

 

If, during the tax period, the property tax deduction was not applied by the taxpayer or was not used in full, then in accordance with part 16 of subparagraph 1.1 of Article 211 of the Tax Code, the unused amount is carried over to subsequent tax periods until it is fully used.

Since the taxpayer does not lose the right