Income tax in the Republic of Belarus. What taxes are paying Ltd. in Belarus, the tax on income of individuals in Belarus
One of the most particular questions that customers ask us when opening companies, it sounds so " What taxes pay enterprises in Belarus?" In this article we will try to give you a complete picture of the tax burden of organizations and tell about the basic norms of tax legislation.
Legal entities registered on the territory of the Republic of Belarus, with the general tax system, the following taxes pay the following taxes, fees and other binding payments:
- value Added Tax - VAT, rate of 20% of the turnover on the sale of goods, works or services;
- income tax, rate of 18% of taxable profits;
- insurance premiums for compulsory social insurance of employees, social resources, a rate of 34% of the wage fund;
- compulsory insurance against industrial accidents, rate 0.6% of the wage foundation.
In addition, if it requires the legislation of the Republic of Belarus:
- property tax;
- land tax;
- excise taxes;
- environmental tax;
- extraction tax (withdrawal) of natural resources;
- offshore collection;
- stamp duty;
- other taxes.
Local taxes and fees
Let's look at what local taxes in the Republic of Belarus include.
Dog ownership
Payers - the owners of animals. Object - dogs older than three months of age. The rate is calculated, based on the growth of the dog.
Spa collection
Payers are individuals. The object is the fact of finding in wellness institutions. The base is the price of services rendered or vouchers. Rates are different, but there can be no more than five percent.
Collection with bins
Payers - persons carrying out the collection and harvesting of mushrooms, plants, other raw materials in order to further industrial processing and implementation. The base is the cost of harvested, the rate may be no higher than five percent.
Republican taxes
Republican taxes are basic taxes that form the State Budget of the Belarusian Republic. See below for a detailed description of each tax.
Profit Tax
When calculating gross profits, the costs of production and sale of products are taken into account, as well as non-deactive costs.
The Tax Code of the Republic of Belarus establishes the following income tax rates:
- 24% - the main tax rate;
- 10% of the organizations carrying out the production of laser-optical equipment for residents of scientific and technological parks and some other organizations;
- 5% - for members of the Scientific and Technological Association, established in accordance with the legislation of the Belarusian State University, in terms of revenue from the implementation of information technologies and services for their development;
- 12% - applies to dividend paid.
VAT
Value Added Tax is an indirect tax, since payers are not entrepreneurs, and consumers of goods and services.
Tax rates:
- 20% - the overall rate used in the sale of goods.
- 10% is a bet that applies to the sale of plants, birds, cattle and animals, fish and beekeeping products produced in the territory of the Republic of Belarus.
Property tax
The rate of this tax is 1% of the residual value of fixed assets.
Since 2017, benefits have been introduced on this tax regarding capital canned buildings, which are included in the list of unused (inefficiently used).
Previously, they were not exempted from paying tax.
For legal entities, the taxable base is calculated annually at the residual value as of January 1 of the reporting year. The procedure for payment of real estate tax is quarterly, not later than the 22nd number of the first month of the quarter, following the reporting.
Land tax
All the legal entities who own sites in Belarus are paying this tax, and foreign and joint ventures pay it, as well as Belarusian companies - without benefits in this area.
The land tax rate (or rent for land) is calculated, based on the cadastral value of the land plot, and for the land of the agricultural assessment - from the cadastral assessment point.
Land tax rates for legal entities are also dependent on the area and territorial location of the land plot, the presence of increasing coefficients, etc.
Income tax of RB.
The amount of monthly accruals depends on the activity for which the citizen receives income.
The single rate of saline is 13%. 16% is charged by notaries, lawyers and entrepreneurs.
Income tax in the Republic of Belarus is established for persons receiving revenue from rental fees. The size depends on the area of \u200b\u200baccommodation. Physicians officially working in the field of high technologies must pay a monthly 9% income tax in the Republic of Belarus.
Ecological tax
Environmental tax is paid to 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.
- Reset wastewater.
Stamp duty
The stamp fee is paid by individuals and entrepreneurs.
Tax rates:
- 15% - transfer to international organizations.
- 20% - issuing copies of simple and translated bills.
Taxes for individuals
Workers' citizens are obliged to pay the NDFL monthly. Individuals are charged income tax in the amount of 13%, for real estate - 0.1% of the price of the room, land, TC. Citizens of the country, according to the NK RB, should pay local fees. Individuals may be VAT payers, excise taxes, government duties.
Electronic declaration
Electronic declaration on the payment of indirect taxes and imports of products from the territory of the Republic of Eurasian Economic Union was introduced in Belarus in 2015 on January 1.
Countries included in EAEU:
- Armenia.
- Belarusian Republic.
- The Republic of Kazakhstan.
- Kyrgyzstan.
- The Russian Federation.
Recall that such taxes are considered to be indirect as:
- Excise.
- Value added tax.
- Fiscal monopolies.
- Customs duty.
Electronic declaration allows not only to monitor the export and import of goods, but also to share information with other EAEU countries.
Other taxes
Let's look at what other taxes exist in the Republic of Belarus.
Tax tax
This tax has already been approved at the state level by Decree No. 7, who signed Alexander Lukashenko in November 2015. Decree itself began to act since April 2016.
Since April, a tax in the amount of 13% will be charged not from the sum of the entire deposit, but only from interest.
He will have to pay:
- those who chose a ruble contribution for a period of less than a year;
- those who chose a currency contribution for less than two years;
- those who decided to make money from a long-term deposit ahead of expiration.
To pay this tax, it will not be necessary to go to the tax. Banks themselves spike from your account required amount. Also in Belarus at the moment the introduction of tax on purchases in foreign online stores is also considered.
Car sale tax
Tax for the sale of a car is an income tax, which refers to republican taxes and fees of the Republic of Belarus. The sale of the first car by taxes is not subject to tax, but the sale of the second car for the year means that a person is obliged to pay the collection in the treasury of the Republic of Belarus.
Tax calculation: rate - 13%.
Tax on debt
The tax on debts is income tax with the loan amount. The tax on debts in Belarus was introduced 1.01.2015. The essence of this tax is that a person who has loans or a loan in a foreign organization or a private person who has no permanent representation in the Belarusian Republic is obliged to pay some amount to the state for the use of money. The tax is subject to non-return debt.
The income tax rate is 13% of the debt.
But it is worth remembering that the funds that were taken off or credit in Belarusian banks or financial organizations are not taxed.
The tax is also not necessary to pay if the money was taken into loans from relatives.
Tunovy tax
The tax on the tunestry in Belarus is a special collection, which is obliged to pay all RB citizens who have no work for more than six months. This tax fee was introduced to prevent social depending on the level of unemployment in the republic.
The tax will not be charged:
- incapable citizens and disabled people of any group;
- persons under 18;
- citizens of retirement age: men older than 60 years old, women - 55 years;
- raising child up to 7 years; child-disabled child up to 18 years old; three or more juvenile children;
- resisting on the territory of the republic less than 183 days a year (documentary confirmation is required - a stamp on traveling in a passport).
Conclusion
Evaluating the Belarusian Tax System, it should be noted that its main tax law is modern, understandable, detailed. There is a tendency to stimulate the development of industries engaged in high-tech activities, as well as producers of agricultural products. This is done by providing these categories of taxpayers benefits and preferences.
As you can easily guess by the title, income tax with individuals is charged with income that citizens receive. However, a number of categories of able-bodied people have privileges for taxation.
Currently, income tax in the Republic of Belarus is charged at various rates. For different categories of citizens, they make up:
- for hiring individuals - 13%;
- for individuals and individual entrepreneurs who carry out labor activities related to high-tech park - 9%;
- for citizens who carry out notarial or lawyers - 16%;
- for citizens receiving income in the form of various dividends - 13%.
Separately, it is worth mentioning about income tax with individuals leasing real estate. The amount of tax in this case is fixed and is established by urban (regional) councils of deputies.
Income tax with legal entities is not charged - 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 RB specifically for this category of taxpayers.
How is the cost of income tax in Belarus in 2019?
Employees are exempt from independent calculation of income tax - this work for them is carried out by an accountant of organizations on which they are employed. Individual entrepreneurs, as well as citizens who receive income from several sources should be calculated and paying income.
Discover tax deductions - tax benefits
The legislation of Belarus provides for various benefits for the payment of income tax. Such benefits are called deductions and apply in relation to workers who have any reason not to pay to the fullentity. In other words, if these employees have any costs or income to which the deduction is provided, then income is not paid at such income.
Standard income taxes in 2018 in Belarus are provided to the following categories of employees.
- citizens who received a preferential loan for housing and carrying out regular payments;
- workable people with low incomes, component less than 620 white. rubles per month;
- citizens with one, two and more juvenile children on dependency;
- disabled people of the 1st and 2nd group, including those with disabilities of childhood, as well as citizens raising children with disabilities;
- veterans of the Great Patriotic War and Heroes of the USSR.
At the same time, the maximum amount of tax deduction, according to the 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 the income received by them.
When does the income tax pay at all?
The legislation provides for numerous cases in which citizens are not obliged to pay income. We list the most common of them:
- getting gifts and prizes, wins in cash and domestic lotteries, electronic and virtual games;
- passing recycling for processing;
- revenues obtained by the right of inheritance;
- receipt of property, real estate, cash.
Income tax - One of the main taxes in the Republic of Belarus. However, according to its payment there are numerous benefits (deductions) that allow citizens to receive higher income. The income rates in the Republic of Belarus fluctuate from 9 to 16%, and their increase in the near future is not planned.
The 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 laws "On taxes and fees charged to the budget of the Republic of Belarus", "On Income and Profit Tax", "On Value Added Tax", etc. To date, some of them have made changes and additions, some have lost strength In connection with the introduction of the Tax Code of the Republic of Belarus (the total part of 2002, the special part of 2009)
The tax burden on the economy in the republic is quite high. So, for 2006-2010, it fluctuated in the range of 41.5-50.6% of GDP (Fig. 4.5).
Fig. 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 the budget system income), income tax (9.3%), customs duties (tax revenues from foreign economic activity are 9.2%). Great share of state social insurance contributions (almost 30%).
Tax legislation of the Republic of Belarus includes the Tax Code (NK RB) and the laws adopted in accordance with it, regulating tax issues; decrees, decrees and orders of the President of the Republic of Belarus, containing tax issues; International treaties of the Republic of Belarus; Resolutions of the Government of the Republic of Belarus, as well as regulatory legal acts of republican bodies of public administration, local government and self-government bodies governing taxation issues.
Belarus is a unitary state whose tax system consists of two main troupe Taxes - republican (national) and local. To republican taxes, fees (duties) include:
- o value added tax;
- o excise;
- o income tax;
- o Tax on the income of foreign organizations that do not operate in the Republic of Belarus through permanent representation;
- o income tax on individuals;
- o real estate tax;
- o land tax;
- o environmental tax;
- o extraction tax (withdrawal) of natural resources;
- o fee for the passage of automotive vehicles of foreign countries on road roads of the Republic of Belarus;
- o offshore collection;
- o Herbal fee;
- o consular fee;
- o state duty;
- o patent duties;
- o Customs duties and customs fees.
Local taxes and fees include: dog possession tax; Resort collection, as well as collecting from the bins.
For some activities, a special regime (regimes) of taxation is provided in the form of:
- o tax with a simplified tax system;
- o Unified tax with individual entrepreneurs and other individuals;
- o Unified tax for agricultural producers;
- o tax on gambling business;
- o tax on income from the implementation of lottery activities;
- o tax on income from electronic interactive games;
- o gathering for handicraft activities;
- o Gathering for the implementation of services for the provision of services in the field of agroecoturism.
Let us dwell on some tax system of the Republic of Belarus in more detail.
Income tax with individuals
Payers this tax is recognized by individuals. For individuals recognized by the tax residents of the Republic of Belarus, taxation object There are revenues received from both sources in the country and from abroad. For non-residents - only income received from sources in Belarus. Individuals are recognized by tax residents of the Republic of Belarus, which were actually on the territory of the country in the calendar year more than 183 days. During the year until this provision does not allow the status of an individual, a person is recognized as a tax resident if it was actually in the Republic of Belarus over 183 days in the previous calendar year.
Some categories of income received by individuals are not recognized as an object of taxation. To their number, in particular, revenues include:
- - in the amount of the cost of training workers in the system of advanced training, retraining of personnel paid at the expense of the organization's funds;
- - in the form of payments intended to reimburse expenses to eliminate the consequences of the catastrophe at the Chernobyl NPP;
- - in the amount of cost of food, accommodation and travel when the employee is 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, injured (injury, contusion), injury or illness in the duties of military service under the established limits and some other types of income.
When determining the tax base, all the payer's income received by both in cash and in kind are taken into account.
Tax period For this tax is a calendar year.
A number of income categories are exempt from income tax from individuals, in particular:
- - State Social Insurance and State Social Security Advisions;
- - pensions obtained in accordance with the legislation of the Republic of Belarus;
- - those provided by legislative acts, the decisions of the Council of Ministers of the Republic of Belarus compensation payments;
- - Alimony obtained by payers in cases established by law;
- - State Prizes of the Republic of Belarus;
- - the amount of material assistance provided in accordance with the country's legislative acts;
- - scholarships of students, students and listeners of educational institutions;
- - payers revenues received from individuals in the form of inheritance, for some exception;
- - Income in the form of interest received on bank accounts, deposits (deposits) in banks located in the Republic of Belarus, and a number of other categories of individual income.
When calculating priced base The taxpayer has the right to apply some deductions to the amount of income received.
- 1. Standard deduction:
- - in the amount of 292,000 white. rub. per month when receiving income in an amount not exceeding 1,766,000 white. rub. per month;
- - in the amount of 81,000 white. rub. per month for each child up to 18 years and (or) every dependent;
- - in the amount of 410,000 white. rub. per month for some categories of payers (for example, individuals who have undergone radiation disease caused by the consequences of the catastrophe at the Chernobyl nuclear power plant).
- 2. Social deductions - can be provided by the taxpayer on education expenses and expenses on the payment of insurance premiums under voluntary life insurance agreements and an additional pension within the established limits.
- 3. Property deduction is provided, in particular, according to the cost of acquiring a residential building or apartment.
- 4. Professional deduction - is provided in connection with the implementation of some categories of expenses.
Incare tax on individuals in the Republic of Belarus, the following are established tax rates:
- - 12% - for the overwhelming majority of income categories;
- - 9% - in income in the framework of the functioning of the high-tech park;
- - 15% - in income in the framework of entrepreneurial activities;
- - In fixed amounts - according to some categories of income (for example, from renting residential premises).
The Ministry of Finance undertook to adjust the Tax Code and the tax system as a whole. According to the idea, it should become simpler, understandable and comfortable. And in the future, it is not even excluded to reduce income tax rates and income tax. But, given the interests of people and business, it is important not to bargain the budget of the state. After all, the tax deductions, fees and duties are our medicine, education, wages to state employees and pensions, security, new roads, housing. About how to find a balance in this matter, a doctor of economic sciences is arguing, Professor Elena Kireeva.
- Elena Fedorovna, in any country taxes can either slow down or stimulate the development of the economy and business. What about us? How would you rate the level of tax burden in the country?
Today, the tax burden on GDP without deductions to the social protection fund is approximately 25 percent. Simply put, the state "takes" to the budget from enterprises, the physicals of a quarter earned income. Is there a lot or a little? For comparison, I will say that another 10 years ago, this figure was 35 percent. From 2008 to 2012, the number of taxes have doubled in the country. If we compare with other countries, then less than we, the tax burden in the USA, Japan, China. At the same time, in Germany, France, Denmark, Sweden is significantly higher.
In these 25 percent and income tax, and income tax, property, excise taxes. But the biggest arrivals in the budget from VAT - more than 30 percent. In addition to the actual tax payments of the enterprise, there are still deductions to the social skate fund. They constitute 34 percent of wages today, but citizens lists only one percent. The rest assumes the employer.
- And just these payments significantly increase the fiscal burden on business entities?
Exactly. And the problem is not that these contributions are large, but in the fact that it is difficult to reduce them. Because this money form a base for financing social projects, pensions, benefits, and so on. If social payments shrug from the tenant to the employee, then we will have to part with half a salary (income plus 34 percent of contributions to the social protection fund). Psychologically, people are not ready for this.
In addition, there is still such an indicator as the level of centralization of financial resources. In Belarus, it is just over 40 percent of GDP. That is, 40 percent of the value of all manufactured goods and services is redistributed through the budget. Compared to other countries here we are in strong middle peasants. For example, in Western Europe, these amounts are even higher than in Belarus. And our partners in the Eurasian Economic Union this indicator is an average of 30 percent. But in Russia and Kazakhstan there is a completely different structure of the economy. They can afford lower rates, having an airbag in the form of petrodollars and replenishing budgets due to natural rent, which does not affect business entities.
It is important to understand one pattern. A socially oriented state of a priori cannot have a low level of centralization of budget revenues. Otherwise, you will have to make paid medicine, education, reduce maternity leave, children's benefits, state support for housing construction and much more from the social package.
Is there a direct connection between business activity, economic growth rates and tax burden?
Of course. The investor will be faster in the country where the tax system is easier. But not only taxes can "warm up" or to restrain the economy. There are other factors for successful business. For example, the level of security in the country, guarantees of property rights, lack of administrative barriers, preferential positions on export-import operations and so on. For example, in Mexico one of the lowest tax burden in the world. But there is very high corruption, strong drug addicts, which, of course, repels the business.
In addition, taxes are such a thing that the effect of certain measures does not come immediately. If today we reduce the rate of income tax, tomorrow nothing happens. Because economic entities must first form this profits. Expect that a decrease in the tax burden will follow an economic explosion, not worth it.
- Among the experts "walks" such an opinion that for effective and equitable taxation is enough, they say, only three taxes: from retail sales, excise taxes and a single income tax with individuals at 10 percent. Your attitude to such a radical sentence?
Any idea has the right to exist. With such a system, VAT is excluded, which has many critics today. This is one of the most complex taxes, and not only in our system. But all our EAEEC trading partners use VAT. If we apply another mechanism, then we tear this chain, which in turn will complicate foreign trade activities. It has not yet invented humanity anything that would allow everyone to be in equal terms and comply with 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 to offer it one option: income tax, income tax or something else. Earth, property is the good of which someone uses, receives income from this, which means that taxes should pay.
Another thing is to strive for improving, simplifying the administration of taxation. As soon as we set a lot of benefits, various scales, rates, the tax system becomes not easy and notable in service.
What to do with income tax? Representatives of the Business Association are considered unfair when people who work for 300-400 rubles per month are taught at the same rate as those who earn several thousand dollars.
We had a progressive tax scale. It is very hard administered. In addition, the more bet, the more people will strive to hide its income, go "into the shadow". And this is crime and certainly the lack of social justice. Therefore, the transition to a flat scale (which was done almost all countries that have entered the market path) allowed to reduce the share of the shadow economy. In addition, in our country there is no pronounced bundle of society for income and there is no such number of billionaires as in Russia, the USA or China. It became, it makes no sense to install different income rates. And for greater justice, you can apply, admit, high excise taxes on luxury items. Either correlate real estate tax rates.
- By the way, the Ministry of Finance does not exclude the possibility of decline after 2020 income tax rates up to 10 percent.
By itself, the rate does not show anything yet. We have two things: betting 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 benefits. The demographic factor plays its role. With a 20 millionth population and an income rate of 10 percent, the amount of taxes will be greater than at a 10 millionth and 13 percent rate. By the way, in our country income tax one of the lowest in the world.
I repeat, it's not just in the amount of rates and the number of payments. Although in the emerging situation, the decline in direct taxes is seen with the simultaneous strengthening of the role of indirect. This trend fully coincides with European tax policy. In the past ten years, VAT rates are growing in Europe and corporate tax rates are reduced.
However, further facilitating the tax administration is equally important. There are certain expenses that require careful study. This may be the optimization of the management apparatus (in separate enterprises, the management States are unnecessarily inflated), the revision of the current tax package and the procedure for their provision, reducing the costs of the industry, which themselves must develop, liberalize tax punishments, business decriminalization. And, of course, it is necessary to change the consciousness of people, increasing the tax culture.
The Tax System of the Belarusian Republic was formed on the classical principles of taxation.
The BR Tax Code includes 2 parts: common and special. The first part was adopted and approved on December 19, 2002. It registers that tax legislation includes the legislative acts of the Tax Code and international negotiations, as well as the acts of the president and the state and local authorities.
In the total part of the Tax Code, the main terms and concepts regarding taxation in Belarus are prescribed.
On the level of life in Belarus Read more.
7 years after the approval of the general part, the government approved the special part of the Tax Code, which is included in the description of all taxes and fees in the Republic of Belarus. The special part was adopted on December 29, 2009.
Classification of taxes in Belarus:
- Local.
- Republican.
Republican taxes are basic taxes that form the State Budget of the Belarusian Republic.
Value Added Tax is an indirect tax, since payers are not entrepreneurs, and consumers of goods and services.
VAT rate in Belarus
Tax rates:
- 20% - the overall rate used in the sale of goods.
- 10% is a bet that applies to the sale of plants, birds, cattle and animals, fish and beekeeping products produced in the territory of the Republic of Belarus.
The total income tax rate is 18%. But there are a number of exceptions when the rate decreases.
List of situations that contribute to a decrease in payment for income tax:
- Production of high-tech goods - 12%.
- Dividends - 12%.
- Production of laser and optical equipment - 10%.
The income tax is paid once a year by enterprises and organizations, which in the course of conducting their activities receive profits. The Declaration is submitted to the Tax Inspectorate until 22.01, and the payment must occur until 22.03 of each year.
Income tax with individuals
Income tax is paid by citizens with 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 must pay a deposit tax. The amount of tax contribution is 13% of the income received from the deposit.
The calculation of the tax rate depends on the type of human activity. So if the resident of the Republic of Belarus receives dividends, then it is obliged to pay 13%. Income from entrepreneurial, lawyer or notarial activity is taxed in the amount of 16%. A single income tax rate for individuals to all other activities is 13%.
Income tax is obliged to pay also persons leasing apartments and houses in order to receive income.
Short video about taxes in Belarus
The size of the departure rate depends on the region and the city.
Table: The amount of tax for renting apartments
City | Tax rate size (expressed in Belarusian rubles) |
Brest region | |
Brest | 29.0 |
Baranovichi | 21.5 |
Pinsk | 21.5 |
Cities of district subordination | 10.7 |
Other territories | 7.5 |
Vitebsk region. | |
Vitebsk | |
Central zone | 27.0 |
Transition zone | 26.0 |
Cities of Regional Submission | 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 |
Mogilyov region. | |
Mogilev | 27.20 |
Bobruisk | 23.30 |
Gorki | 15.50 |
Krichev | 15.50 |
Osipovichi | 15.50 |
Other cities | 11.70 |
Minsk on zones | |
1 planning | 30.50 |
2 planning | 25.50 |
3 planning | 21.50 |
4 planning | 21.50 |
5 Planning | 17.50 |
Discovery tax deductions
A standard tax deduction is called the amount to which income tax is reduced. The deductions are benefits for income tax, which can use such citizens of the Republic of Belarus as:
- Residents of the Republic of Belarus with a monthly salary below the established limit (563 Belarusian rubles). The return of income tax is 93 Belarusian rubles.
- Parent, raising a child up to 18 years old. Deduction - 52 Belarusian rubles.
- Parents, on the dependency of which are more than 2 children. Returns 52 Belarusian rubles.
Tax property for real estate
Real estate tax is paid by all citizens of the Belarusian Republic, which have personal immovable property, that is, real estate and housing in this country. It is paid both by individuals and legal.
Objects to be taxed:
- Apartments.
- Rooms owned.
- Garages.
- Places for parking machines.
Even if a person is not the full owner of one of the above objects, but only owes a share, it is also obliged to pay this type of tax.
According to the law, a person has the right to choose for which real estate it will pay tax. To do this, write a statement to the tax inspectorate. If the statement does not write a person, then the property will be taxed, which is the first to appear at the resident of the BR.
From payment of taxes are exempt:
- Large families (more than 3 children).
- Veterans of the Second World War.
- People of retirement age.
- Disable residents of the Republic of Belarus.
- Operations with 1 and 2 groups of disabilities.
Real estate that is in rural areas by tax payments is not subject.
Real estate tax is required to pay all persons who use real estate for entrepreneurship.
The tax rate is 0.1 percent of the total value of real estate. Payment of collection is carried out through a bank, mail or tax inspectorate until November 15 of each year.
In the Belarusian Republic there is also a profit tax from selling real estate, but there are nuances here. To better understand them, you need to consider the situation on the example. There is no inheritance tax in this countrySo even if a person got an apartment or a house inheritance, he will not pay anything to pay him.
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 some other real estate) to sell for the first time, he also does not pay any taxes. But if the resident of the Republic of Belarus sells the second property of real estate for 5 years, he is obliged to pay the state income tax from its sale. The amount of tax is 13 percent of the amount of the difference between the price of the acquisition of real estate and its sale.
For example: a man went to the inheritance of the house (or he bought it himself) for $ 50,000, and he sold it for $ 60,000, which means 13% of 10,000 dollars a person pays for the state budget.
Learn how to get a passport of Belarus,
Land tax
Land tax is paid by land owners in the Belarusian Republic.
Table: tax rates of land tax
Ecological tax
Environmental tax is paid to 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.
- Reset wastewater.
Tax contribution to the extraction of natural resources
Taxes are subject to such activities as:
- Potassium mining.
- Oil mining.
Not subject to taxes:
- Mining of oil passing gas.
- Sand mining.
- The mining of soil.
- Mining underground and surface water.
Spa collection
The resort fee refers to local taxes and fees in the Belarusian Republic. The resort fee is paid by individuals who are on vacation in institutions such as:
- Profilators.
- Sanatorium.
- Health Center.
- Health Camp.
- Pension.
- Recreation center.
Other tax contributions
The tax on the tunestry in Belarus is a special collection, which is obliged to pay all RB citizens who have no work for more than six months. This tax fee was introduced to prevent social depending on the level of unemployment in the republic.
This tax fee is not paid:
![](https://i0.wp.com/visasam.ru/wp-content/uploads/2018/07/1c76eebc91950008d142a14706e7cf35.jpg)
Evasion from the payment of tax is regarded as an administrative violation and shall be punished with a fine.
One of the most absurd taxes in Belarus. See video
In 2018, the rate of tax on the tunedom was 20 basic quantities.
Despite the fact that in connection with the introduction of the tax, the state budget was significantly replenished, and unemployment decreased, the authorities in 2018 canceled this collection.