Tax on dog ownership

The Ministry of Taxes and Levies Inspection for the Orsha District reminds of the necessity of timely payment of the dog ownership tax to the budget.

The rules establishing requirements for the keeping of domestic dogs and cats, and their registration are approved by the Resolution of the Council of Ministers of the Republic of Belarus dated 04.06.2021 No. 834 (with amendments and additions), according to which the animal must be registered first. This can be done at the administration at the place of residence by submitting an application.

This procedure is free of charge and is carried out on the day of application submission (subp. 17.7 p. 17 of the List of Administrative Procedures on Citizens' Applications).

In addition to registration and compliance with the rules for keeping pets, legislation requires dog owners to pay tax. Chapter 29 of the Tax Code establishes a tax for dog ownership, which must be paid by owners quarterly from the moment the dog reaches the age of three months.

The amount due for each quarter is:

-67 BYN for a potentially dangerous breed dog;

- 14 BYN in all other cases.

The list of potentially dangerous dog breeds is approved by the Resolution of the Ministry of Agriculture and Food of the Republic of Belarus dated

12.12.2001 No. 40.

Exempt from paying the dog ownership tax are:

1.Disabled persons:

-owning a guide dog;

-Group I and II;

-Group III. But only for one dog. If there are more dogs, the tax must be paid.

2.Citizens:

-who have reached the legally established age - men from 63 years and older, women from 58 years;

-who are entitled to an old-age pension with a reduction of the legally established retirement age. Pensioners have benefits only for one dog.

3.Parents (adoptive parents):

-who are raising disabled children under the age of eighteen;

-in large families with three or more children under the age of eighteen. The tax can be waived only for one dog.

4.Those living in single-family or block residential houses. They may not pay tax for one dog. The District Council of Deputies has the right to grant the dog owner a benefit,

up to full exemption, if you are in a difficult life situation.

The payment of the dog ownership tax is made by taxpayers by transferring the tax amounts to organizations that operate the housing stock and/or provide housing and communal services, simultaneously with the payment for the use of the residential premises (payment for

housing and communal services).

Organizations that operate the housing stock and/or provide housing and communal services accept the tax amounts for dog ownership and transfer them to the budget no later than the 27th day of the month following the expired tax period. The tax declaration (calculation) for dog ownership is not submitted, but there is

an obligation to provide the tax authority at the place of registration with information on the transfer of the dog ownership tax in the established form no later than the 30th day of the month following the expired tax period.

Information and explanatory

work sector of the Ministry of Taxes and Levies Inspection for the Orsha District