Income tax in the republic of belarus. What taxes does an LLC pay in Belarus Personal income tax in Belarus
One of the most private questions that clients ask us when opening companies is “ What taxes do enterprises in Belarus pay?". In this article we will try to give you a complete picture of the tax burden of organizations and talk about the main rules of tax legislation.
Legal entities registered in the territory of the Republic of Belarus, with common system taxation is paid by the following taxes, fees and other obligatory payments:
- value added tax - VAT, a rate of 20% of the turnover for the sale of goods, works or services;
- income tax, a rate of 18% of taxable income;
- insurance contributions for compulsory social insurance of employees, social insurance, the rate of 34% of the wage fund;
- compulsory insurance against industrial accidents, the rate of 0.6% of the wages fund.
In addition, if it is required by the legislation of the Republic of Belarus:
- property tax;
- land tax;
- excise taxes;
- environmental tax;
- production tax (exemption) natural resources;
- offshore tax;
- stamp duty;
- other taxes.
Local taxes and fees
Let's look at what local taxes include in the Republic of Belarus.
Dog Ownership Tax
Payers are the owners of animals. Subject - Dogs over 3 months of age. The rate is calculated based on the height of the dog.
Resort fee
Payers are individuals. Object - the fact of being in health facilities. Base - the price of services rendered or a voucher. The rates are different, but they cannot be more than five percent.
Collection from procurers
Payers - persons who collect and procure mushrooms, plants and other raw materials for the purpose of their further industrial processing and sale. The base is the cost of the harvested, the rate can be no higher than five percent.
Republican taxes
Republican taxes are the main taxes that form the state budget Belarusian Republic. See below detailed description every tax.
Income tax
When calculating gross profit, the costs of production and sales of products, as well as non-operating costs are taken into account.
The Tax Code of the Republic of Belarus establishes the following income tax rates:
- 24% - basic tax rate;
- 10% - for organizations engaged in the production of laser-optical equipment, for residents of science and technology parks and some other organizations;
- 5% - for members of a scientific and technological association created in accordance with the legislation of the Belarusian state university, in terms of proceeds from sales information technologies and services for their development;
- 12% - Applies to dividends paid.
VAT
Value added tax is indirect tax, since the payers are not entrepreneurs, but consumers of goods and services.
Tax rates:
- 20% is the general rate applied to the sale of goods.
- 10% - the rate that is applied to the sale of plants, poultry, livestock and animals, fish and beekeeping products produced in the territory of the Republic of Belarus.
Property tax
The rate of this tax is 1% residual value fixed assets.
Since 2017, an exemption for this tax has been introduced in respect of capital mothballed buildings, which are included in the List of unused (ineffectively used).
Previously, they were not exempt from tax.
For legal entities the tax base calculated annually at the residual value as of January 1 of the reporting year. The procedure for paying real estate tax is quarterly, no later than the 22nd day of the first month of the quarter following the reporting one.
Land tax
This tax is paid by all legal entities that own land plots on the territory of Belarus, and foreign and joint ventures pay it, like Belarusian companies - without benefits in this area.
Bid land tax(or rent for land) is calculated based on cadastral value land plot, and for agricultural land - from the score of the cadastral assessment.
Land tax rates for legal entities also depend on the area and territorial location of the land plot, the presence of increasing coefficients, etc.
Income tax of the Republic of Belarus
The amount of monthly charges depends on the activities for which the citizen receives income.
The single rate for individuals is 13%. 16% is charged to notaries, lawyers and entrepreneurs.
Income tax in the Republic of Belarus is established for persons who receive income from rent for real estate. The size depends on the area of residence. Individuals officially working in the field of high technologies must pay 9% of the income tax in the Republic of Belarus on a monthly basis.
Environmental tax
Environmental tax is paid by business entities for harmful effects on the environment.
Environmental tax is paid if enterprises carry out:
- Emissions of pollutants into the atmosphere.
- Storage or disposal of production waste.
- Wastewater discharge.
Stamp duty
Stamp duty is paid by individuals and entrepreneurs.
Tax rates:
- 15% - transfer to international organizations.
- 20% - issue of copies of promissory notes and bills of exchange.
Taxes for individuals
Working citizens are required to pay personal income tax on a monthly basis. Individuals are charged income tax in the amount of 13%, for real estate - 0.1% of the price of premises, land, vehicle. Citizens of the country, according to the Tax Code of the Republic of Belarus, must pay local taxes. Individuals can be payers of VAT, excise taxes, state duties.
Electronic declaration
Electronic declaration on the payment of indirect taxes and the import of products from the territory of the republics of the Eurasian Economic Union was introduced in Belarus in 2015 on January 1.
EAEU member countries:
- Armenia.
- Belarusian Republic.
- The Republic of Kazakhstan.
- Kyrgyzstan.
- Russian Federation.
Let us remind you that such taxes are considered as indirect:
- Excise taxes.
- Value Added Tax.
- Fiscal monopolies.
- Customs duty.
Electronic declaration allows not only control over the export and import of goods, but also exchange information with other EAEU countries.
Other taxes
Let's look at what other taxes exist in the Republic of Belarus.
Deposit tax
This tax has already been approved for state level thanks to Decree No. 7, which was signed by Alexander Lukashenko in November 2015. The decree itself began to operate in April 2016.
From April, a tax of 13% will be deducted not from the amount of the entire deposit, but only from the accrued interest.
You will have to pay it:
- to those who chose ruble deposit for less than a year;
- to those who chose currency deposit for a period of less than two years;
- those who decided to withdraw money from a long-term deposit before the expiration date.
To pay this tax, you will not have to go to the tax office. Banks will write off the required amount from your account themselves. Also, Belarus is currently considering the introduction of a tax on purchases in foreign online stores.
Car sales tax
Car sales tax is an income tax that refers to the republican taxes and duties of the Republic of Belarus. The sale of the first car is not taxed, but the sale of the second car in a year means that a person is obliged to pay a fee to the treasury of the Republic of Belarus.
Calculation of tax: rate - 13%.
Debt tax
Debt tax is an income tax on the loan amount. Debt tax in Belarus was introduced on 01.01.2015. The essence of this tax is that a person who has loans or credit from a foreign organization or from a private person who does not have a permanent establishment in the Belarusian Republic is obliged to pay a certain amount to the state for using the money. Unpaid debt is taxed.
The income tax rate is 13% of the debt.
But it is worth remembering that funds that were borrowed or a loan from Belarusian banks or financial institutions are not taxed.
The tax also does not have to be paid if the money was borrowed from relatives.
Parasitism tax
The tax on parasitism in Belarus is called a special fee, which must be paid by all citizens of the Republic of Belarus who have been unemployed for more than six months. The tax contribution was introduced with the aim of preventing social dependency and reducing the unemployment rate in the republic.
The tax will not be charged on:
- disabled citizens and disabled people of any group;
- persons under 18 years of age;
- citizens of retirement age: men over 60 years old, women - 55 years old;
- raising a child under 7 years old; a disabled child under 18; three or more minor children;
- living on the territory of the republic for less than 183 days a year (documentary confirmation is required - an exit stamp in the passport).
Conclusion
Assessing the tax system of Belarus, it should be noted that its main tax law is modern, understandable, and detailed. There is a tendency to stimulate the development of industries engaged in activities in the field of high technology, as well as agricultural producers. This is done by providing these categories of taxpayers with benefits and preferences.
As you can easily guess from the name, income tax with individuals levied on income received by citizens. However, a number of categories of able-bodied people have tax benefits.
Currently, the income tax in the Republic of Belarus is levied on different rates... For different categories of citizens, they are:
- for individuals who are employed - 13%;
- for individuals and individual entrepreneurs those engaged in labor activities related to the Hi-Tech Park - 9%;
- for citizens engaged in notarial or advocacy activities - 16%;
- for citizens receiving income in the form of various dividends - 13%.
We should also mention the income tax from individuals who rent out real estate. The amount of the tax in this case is fixed and is established by the city (regional) Councils of Deputies.
Corporate income tax is not levied - this type of taxation is applicable only to individuals. Organizations and enterprises pay income tax and other types of taxes provided for by the legislation of the Republic of Belarus for this particular category of taxpayers.
How is income tax paid in Belarus in 2019?
Hired employees are exempt from self-calculation of income tax - this work is done for them by the accountants of the organizations where they are employed. Individual entrepreneurs, as well as citizens who receive income from several sources, must independently calculate and pay income.
Income tax deductions - tax relief
The legislation of Belarus provides for various benefits for the payment of income tax. These benefits are called deductions and apply to employees who have any reason not to pay their full income. In other words, if these employees have any expenses or incomes for which a deduction is provided, then income is not paid from such incomes (expenses).
Standard income tax deductions in 2018 in Belarus are provided to the following categories of employees
- citizens who have received preferential loan for housing and making regular payments on it;
- able-bodied people with low income less than 620 bel. rubles per month;
- citizens with one, two or more minor dependent children;
- disabled people of the 1st and 2nd groups, including disabled children, as well as citizens raising disabled children;
- veterans of the Great Patriotic War and Heroes of the USSR.
Wherein maximum amount tax deduction according to current legislation, cannot exceed 144 rubles. In general, tax deductions for income tax in the Republic of Belarus help citizens save up to 13% of their income.
When is income tax not paid at all?
The legislation provides for numerous cases in which citizens are not required to pay income. Let's list the most common ones:
- receiving gifts and prizes, winnings in cash and clothing lotteries, electronic and virtual games;
- delivery of recyclable materials for processing;
- income received by inheritance;
- receiving a gift of property, real estate, sums of money.
Income tax- one of the main taxes in the Republic of Belarus. However, for its payment, there are numerous benefits (deductions) that allow citizens to receive a higher income. Income rates in Belarus range from 9 to 16%, and their increase is not planned in the near future.
Tax system in the Republic of Belarus began to be created in 1991, when a package of laws on the tax system was adopted. Among them are the laws "On taxes and fees levied to the budget of the Republic of Belarus", "On income and profit tax", "On value added tax", etc. By now, some of them have been amended and supplemented, some have become invalid in connection with the enactment of the Tax Code of the Republic of Belarus (General part of 2002, Special part of 2009)
The tax burden on the economy in the republic is quite high. So, during 2006-2010, it fluctuated in the range of 41.5-50.6% of GDP (Fig. 4.5).
Rice. 4.5.
The main role in the formation of budget revenues of the Republic of Belarus is played by such taxes as VAT (25.6% of budgetary system revenues), profit tax (9.3%), customs duties (tax revenues from foreign economic activity make up 9.2%). The share of contributions to state social insurance is high (almost 30%).
The tax legislation of the Republic of Belarus includes the Tax Code (TC RB) and laws adopted in accordance with it, regulating taxation issues; decrees, decrees and orders of the President of the Republic of Belarus containing taxation issues; international treaties of the Republic of Belarus; resolutions of the Government of the Republic of Belarus, as well as regulatory legal acts republican bodies government controlled, local government and self-government bodies that regulate taxation issues.
Belarus is a unitary state, the tax system of which consists of two main troupes taxes - republican (national) and local. Republican taxes, dues (duties) include:
- o value added tax;
- o excise taxes;
- o income tax;
- o income tax foreign organizations who do not carry out activities in the Republic of Belarus through a permanent establishment;
- o personal income tax;
- o real estate tax;
- o land tax;
- o environmental tax;
- o tax for the extraction (removal) of natural resources;
- o toll for car Vehicle foreign countries by road common use The Republic of Belarus;
- o offshore tax;
- o stamp duty;
- o consular fee;
- o state duty;
- o patent fees;
- o customs duties and customs fees.
Local taxes and fees include: dog ownership tax; resort tax, as well as collection from procurers.
For some types of activities, a special regime (regimes) of taxation is provided in the form of:
- o tax under a simplified taxation system;
- o single tax from individual entrepreneurs and other individuals;
- o single tax for agricultural producers;
- o tax on gambling business;
- o tax on income from lottery activities;
- o tax on income from electronic interactive games;
- o fee for the implementation of craft activities;
- o fee for the implementation of activities for the provision of services in the field of agroecotourism.
Let us dwell on some of the taxes of the tax system of the Republic of Belarus in more detail.
Personal income tax
Payers natural persons are recognized for this tax. For individuals recognized as tax residents of the Republic of Belarus, object of taxation are incomes received both from sources on the territory of the country and from abroad. For non-residents - only income received from sources in Belarus. Individuals who actually stayed on the territory of the country in a calendar year for more than 183 days are recognized as tax residents of the Republic of Belarus. During the year until this provision makes it possible to determine the status of an individual, the person is recognized tax resident if it was actually on the territory of the Republic of Belarus for more than 183 days in the previous calendar year.
Certain categories of income received by individuals are not recognized as an object of taxation. These include, in particular, income:
- - in the amount of the cost of training employees in the system of advanced training, retraining of personnel, paid for at the expense of the organization;
- - in the form of payments intended to reimburse the costs of eliminating the consequences of the disaster at the Chernobyl nuclear power plant;
- - in the amount of the cost of food, accommodation and travel when sending an employee on a business trip;
- - in the amount of state targeted social assistance provided in cases established by the President of the Republic of Belarus;
- - in the form of funds received by military personnel who were injured (trauma, contusion), injury or illness while performing duties military service within the established limits and some other types of income.
In determining tax base all income of the payer, received by him both in cash and in kind, is taken into account.
Tax period for this tax is the calendar year.
A number of categories of income are exempt from personal income tax, in particular:
- - benefits for the state social insurance and state social security;
- - pensions received in accordance with the legislation of the Republic of Belarus;
- - compensation payments stipulated by legislative acts, resolutions of the Council of Ministers of the Republic of Belarus;
- - alimony received by payers in cases established by law;
- - state awards of the Republic of Belarus;
- - the amount of material assistance provided in accordance with the legislative acts of the country;
- - scholarships for pupils, students and students of educational institutions;
- - income of payers received from individuals in the form of inheritance, with some exceptions;
- - income in the form of interest received on bank accounts, deposits (deposits) in banks located on the territory of the Republic of Belarus, and a number of other categories of income of individuals.
When calculating taxable base The taxpayer has the right to apply certain deductions to the amount of income received.
- 1. Standard deduction:
- - in the amount of 292,000 Belarusian rubles. rub. per month upon receipt of income in an amount not exceeding 1,766,000 Belarusian rubles. rub. per month;
- - in the amount of 81,000 Belarusian rubles. rub. per month for each child under 18 years of age and (or) each dependent;
- - in the amount of 410,000 Belarusian rubles. rub. per month for some categories of payers (for example, individuals who have suffered from radiation sickness caused by the consequences of the disaster at the Chernobyl nuclear power plant).
- 2. Social deductions- can be provided to the taxpayer for educational expenses and expenses for the payment of insurance premiums under contracts voluntary insurance life and additional pension within the established limits.
- 3. Property deduction- provided, in particular, for the costs of purchasing a residential building or apartment.
- 4. Professional deduction - granted in connection with certain categories of expenses.
The following are established for personal income tax in the Republic of Belarus tax rates:
- - 12% - for the vast majority of income categories;
- - 9% - in terms of income within the framework of the functioning of the high-tech park;
- - 15% - on income within entrepreneurial activity;
- - v fixed amounts- for some categories of income (for example, from the rental of residential premises).
The Ministry of Finance has undertaken to amend the Tax Code and the tax system as a whole. As conceived, it should become simpler, more understandable and convenient. And in the future, it is not even ruled out that the rates of income tax and income tax will be reduced. But, taking into account the interests of people and business, it is important not to expose the state budget. After all, our medicine, education, public sector wages and pensions, security, new roads, and housing stand behind tax deductions, fees and duties. Doctor of Economics, Professor Elena Kireeva discusses how to find a balance in this issue.
- Elena Fedorovna, in any country taxes can either slow down or stimulate the development of the economy and business. What do we have? How would you assess the level of tax burden in the country?
Today, the tax burden on GDP without contributions to the Social Security Fund is about 25 percent. Simply put, the state “takes” a quarter of the income earned from enterprises and individuals to the budget. Is it a lot or a little? For comparison, I will say that 10 years ago this figure was 35 percent. From 2008 to 2012, the country halved the number of taxes. Compared to other countries, the tax burden in the USA, Japan and China is less than ours. At the same time, in Germany, France, Denmark, Sweden, it is much higher.
These 25 percent include income tax, income tax, property tax, and excise taxes. But the biggest budget receipts are from VAT - more than 30 percent. In addition to the actual tax payments, enterprises also make contributions to the Social Security Fund. Today they make up 34 percent of wages but citizens only list one percent. The employer takes care of the rest.
- And just these payments significantly increase the fiscal burden on business entities?
Exactly. And the problem is not that these contributions are large, but that it is difficult to reduce them. Because this money forms the basis for financing social projects, paying pensions, benefits, and so on. If social payments to shift from the shoulders of the employer to the employee, then you and I will have to part with half of the salary (income plus 34 percent of contributions to the Social Security Fund). Psychologically, people are not ready for this.
In addition, there is also such an indicator as the level of centralization financial resources... In Belarus, it is just over 40 percent of GDP. That is, 40 percent of the value of all goods and services produced is redistributed through the budget. Compared to other countries, here we are in the middle peasants. For example, in Western Europe, these amounts are even higher than in Belarus. And our partners in the Eurasian Economic Union have an average of 30 percent. But in Russia and Kazakhstan, the structure of the economy is completely different. They can afford more low rates having a safety cushion in the form of petrodollars and replenishing budgets with natural rent, which does not affect business entities.
It is important to understand one pattern here. A socially oriented state a priori cannot have a low level of centralization of budget revenues. Otherwise, you will have to pay for medicine, education, reduce maternity leave, child benefits, state support for housing construction and much more from the social package.
Is there a direct relationship between business activity, pace economic growth and the level of tax burden?
Undoubtedly. The investor will quickly come to the country where the tax system is simpler. But it is not only taxes that can “warm up” or restrain the economy. There are other factors for a successful business. For example, the level of security in the country, guarantees of property rights, the absence of administrative barriers, preferential positions for export-import operations, and so on. For example, Mexico has one of the lowest tax burdens in the world. But there is very high corruption, a strong drug mafia, which, of course, repels business.
In addition, taxes are such a thing that the effect of certain measures does not come immediately. If we reduce the income tax rate today, nothing will happen tomorrow. Because economic entities must first generate this profit. It is not worth expecting that a decrease in the tax burden will be followed by an economic explosion.
- Among experts there is such an opinion that for effective and fair taxation, they say, only three taxes are enough: on retail sales, excise taxes and a single personal income tax of 10 percent. What is your attitude to such a radical proposal?
Any idea has a right to exist. With such a system, VAT is excluded, which has many critics today. This is one of the most difficult taxes, and not only in our system. But all our trading partners in the EAEU use VAT. If we use a different mechanism, then we break off this chain, which in turn will complicate foreign trade activities. Humanity has not yet invented anything that would allow everyone to be in equal conditions and observe social justice. For example, we have such a type of activity as a gambling business. This is not an industry, not Agriculture... It is impossible for him to offer one option: income tax, income tax, or something else. Land, property - these are benefits that someone uses, receives income from this, which means he must pay taxes.
Another thing is that we must strive to improve, simplify the administration of taxation. As soon as we establish many benefits, different scales, rates, the tax system becomes difficult and expensive to maintain.
What about income tax? Representatives of the business association consider it unfair when people who work for 300-400 rubles a month are taxed at the same rate as those who earn several thousand dollars.
We had a progressive taxation scale. It is very hard to administer. In addition, the higher the rate, the more a person will seek to hide his income, go into the shadows. And this is a crime and certainly a lack of social justice. Therefore, the transition to a flat scale (which was done by almost all countries that entered the market path) made it possible to reduce the share of the shadow economy. In addition, in our country there is no pronounced stratification of society in terms of income and there is no such number of billionaires as in Russia, the USA or China. Therefore, it makes no sense to set different income rates. And for greater justice, you can apply, say, high excise taxes on luxury goods. Either correlate property tax rates.
- By the way, the Ministry of Finance does not exclude the possibility of reducing the income tax rate to 10 percent after 2020.
By itself, the rate does not show anything yet. We have two things: rate and base. For example, today there are certain tax deductions: social, property. You can bet 6 percent and remove everything. And we will collect the same amount, but without any benefits. The demographic factor also plays a role. With a population of 20 million and an income rate of 10 percent, the amount of taxes will be higher than with a 10 million and 13 percent rate. By the way, in our country the income tax is one of the lowest in the world.
Again, it's not just about the size of the rates and the number of payments. Although in the current situation, it seems justified to reduce the rates of direct taxes, while simultaneously strengthening the role of indirect taxes. This trend fully coincides with the European tax policy... Over the past ten years, VAT rates have been rising in Europe and corporate tax rates have been declining.
However, further simplification of tax administration is equally important. There are certain costs that require careful consideration. This can be the optimization of the management apparatus (in some enterprises, the management staff is unnecessarily inflated), revision of the current package tax incentives and the procedure for their provision, reducing costs for those industries that themselves must develop, liberalizing tax penalties, decriminalizing business. And, of course, it is necessary to change the consciousness of people, to raise the tax culture.
The tax system of the Belarusian Republic was formed on the basis of classical principles of taxation.
The BR Tax Code includes 2 parts: general and specific. The first part was adopted and approved on December 19, 2002. It states that tax law includes legislative acts Tax Code and international negotiations, as well as acts of the President and state and local authorities.
The general part of the Tax Code prescribes the main terms and concepts regarding taxation in Belarus.
Read more about the standard of living in Belarus.
7 years after the approval of the general part, the government approved a special part of the Tax Code, which includes a description of all taxes and fees in the Republic of Belarus. The special part was adopted on December 29, 2009.
Tax classification in Belarus:
- Local.
- Republican.
Republican taxes are the main taxes that form the state budget of the Belarusian Republic.
Value added tax is an indirect tax, since the payers are not entrepreneurs, but consumers of goods and services.
VAT rate in Belarus
Tax rates:
- 20% is the general rate applied to the sale of goods.
- 10% - the rate that is applied to the sale of plants, poultry, livestock and animals, fish and beekeeping products produced in the territory of the Republic of Belarus.
The general income tax rate is 18%. But there are a number of exceptions when the rate is reduced.
The list of situations contributing to the reduction of paid income tax:
- Manufacturing of high-tech goods - 12%.
- Dividends - 12%.
- Production of laser and optical equipment - 10%.
Income tax is paid once a year by enterprises and organizations that make a profit in the course of their activities. The declaration is submitted to tax office before 22.01, and payment must be made before 22.03 each year.
Personal income tax
Income tax is paid by citizens on a monthly basis. The tax forms almost 10% of the state budget of the Belarusian Republic.
In addition, if a person has deposits in financial institutions or banks, he is obliged to pay tax on the deposit. The tax contribution is equal to 13% of the income received from the deposit.
The calculation of the tax rate depends on the type of human activity. So if a resident of the Republic of Belarus receives dividends, then he is obliged to pay 13%. Income from business, lawyer or notary activities is subject to a tax of 16%. The unified income tax rate for individuals for all other types of activities is 13%.
Persons who rent out apartments and houses for the purpose of generating income are also required to pay income tax.
A short video about taxes in Belarus
The rate for renting an apartment depends on the region and city.
Table: the amount of tax for renting apartments
Town | Tax rate (expressed in Belarusian rubles) |
Brest region | |
Brest | 29.0 |
Baranovichi | 21.5 |
Pinsk | 21.5 |
Cities of regional subordination | 10.7 |
Other territories | 7.5 |
Vitebsk region | |
Vitebsk | |
Central zone | 27.0 |
Transition zone | 26.0 |
Regional cities | 10.0 |
Orsha | 15.0 |
Polotsk | 15.0 |
Other territories | 8.0 |
Gomel region | |
Gomel | From 29.20 to 30.20 |
Zhlobin | 22.20 |
Mozyr | 22.20 |
Rechitsa | 22.20 |
Svetlogorsk | 22.20 |
Kalinkovichi | 12.60 |
Rogachev | 12.60 |
Other territories | 11.20 |
The Grodno region | |
Grodno | 28.20 |
Volkovysk | 18.00 |
Lida | 18.00 |
Novogrudok | 18.00 |
Slonim | 18.00 |
Smorgon | 18.00 |
Other cities of Grodno region | 13.00 |
Minsk Region | |
Zhodino | 15.30 |
Other cities | 15.00 |
Mogilev region | |
Mogilev | 27.20 |
Bobruisk | 23.30 |
Slides | 15.50 |
Krichev | 15.50 |
Osipovichi | 15.50 |
Other cities | 11.70 |
Minsk by zones | |
1 planning | 30.50 |
2 planning | 25.50 |
3 planning | 21.50 |
4 planning | 21.50 |
5 planning | 17.50 |
Income tax deductions
Standard tax deduction is the amount by which the income tax is reduced. Deductions are income tax benefits that can be used by citizens of the Republic of Belarus, such as:
- Residents of the Republic of Belarus with a monthly salary below the established limit (563 Belarusian rubles). The income tax refund is 93 Belarusian rubles.
- A parent raising a child under 18 alone. Deduction - 52 Belarusian rubles.
- Parents with more than 2 dependent children. 52 Belarusian rubles are returned.
Property tax
Real estate tax is paid by all citizens of the Republic of Belarus who have a personal real estate, that is, real estate and housing in this country. It is paid by both individuals and legal entities.
Objects subject to taxation:
- Apartments.
- Rooms are owned.
- Garages.
- Parking spaces.
Even if a person is not the full owner of one of the above objects, but only owns a share, then he is also obliged to pay this type of tax.
According to the law, a person has the right to choose which property he will pay tax on. To do this, you need to write an application to the tax office. If the person does not write the application, then the property that first appeared in the ownership of the resident of the BR will be taxed.
The following are exempt from tax:
- Large families(more than 3 children).
- WWII veterans.
- People of retirement age.
- Disabled residents of the Republic of Belarus.
- Persons with 1 and 2 disability groups.
Property located in countryside tax payments, is not a subject to a tax.
Real estate tax must be paid by all persons who use real estate for business.
The tax rate is 0.1 percent of the total value of the property. The fee is paid through the bank, post office or tax office until November 15 of each year.
The Belarusian Republic also has a tax on profits from the sale of real estate, but there are some nuances here. To understand them better, you need to consider the situation by example. There is no inheritance tax in this country, therefore, even if a person inherited an apartment or house, he will not have to pay anything.
The share of real estate taxes in the total mass of tax revenues is 5%
If he wants to sell this apartment or house (or any other real estate) for the first time, then he also does not pay any taxes. But if a resident of the Republic of Belarus sells the second real estate object for 5 years, then he is obliged to pay the state income tax on its sale. The tax is equal to 13 percent of the difference between the purchase price of real estate and its sale.
For example: a person inherited a house (or he bought it himself) for $ 50,000, and he sold it for $ 60,000, which means that 13% of $ 10,000 a person pays to the state budget.
Find out how to get a passport of Belarus,
Land tax
Land tax is paid by the owners land plots in the Belarusian Republic.
Table: Land Tax Rates
Environmental tax
Environmental tax is paid by business entities for harmful effects on the environment.
Environmental tax is paid if enterprises carry out:
- Emissions of pollutants into the atmosphere.
- Storage or disposal of production waste.
- Wastewater discharge.
Tax contribution for the extraction of natural resources
Taxes are imposed on such activities as:
- Extraction of potassium.
- Oil production.
Tax free:
- Production of associated petroleum gas.
- Sand extraction.
- Extraction of soil.
- Extraction of ground and surface waters.
Resort fee
Resort tax refers to local taxes and duties in the Republic of Belarus. The resort tax is paid by individuals who are on vacation in institutions such as:
- Dispensary.
- Sanatorium.
- Health Center.
- Health Camp.
- Pension.
- Recreation center.
Other tax contributions
The tax on parasitism in Belarus is called a special fee, which must be paid by all citizens of the Republic of Belarus who have been unemployed for more than six months. This tax contribution was introduced in order to prevent social dependency and reduce the unemployment rate in the republic.
This tax fee is not paid:
Tax evasion is regarded as an administrative violation and is punishable by a fine.
One of the most absurd taxes in Belarus. Watch the video
In 2018, the tax on parasitism was 20 base units.
Despite the fact that in connection with the introduction of the tax, the state budget was significantly replenished and unemployment decreased, the authorities canceled this tax in 2018.
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