Aerated concrete is actively used in energy efficient construction, mainly as a masonry material for vertical load-bearing structures. At the same time, the creation of a closed thermal contour of the building, which is the basis of modern energy saving requirements, is rational by the use of aerated concrete in load-bearing horizontal structures that require reinforcement. Traditionally bar reinforcement is ineffective in aerated concrete due to low specific adhesion at the contact of the reinforcement with concrete and significantly less than that of heavy concrete, the distribution capacity of concrete around a rod, which evenly transforms concrete stress to bar extension, the consequence of which is the significant bar understress while pulling it in concrete. The authors’ research in the field of rationalization of reinforcing elements that are effective in cellular concrete, aimed at increasing the contact surface of the reinforcing element with concrete while maintaining the original steel consumption, makes it possible to recommend tape reinforcement for use in reinforced aerated concrete structures. Punched steel tapes equal to the bar reinforcement of the cross-sectional area, but having developed lateral surface, provide an increase in the adhesion strength of the reinforcement and preventing its pulling. The article presents the results of a numerical study of stress-strain state in reinforced aerated concrete beam with rectangular section, reinforced with the proposed tape reinforcement in comparison with traditional bar reinforcement