Information for Citizens
Attention individuals - dog owners!
Chapter 29 of the Tax Code of the Republic of Belarus establishes a tax on dog ownership, which must be paid by owners quarterly from the time the dog reaches the age of three months.
The tax rate for dog ownership is established quarterly at:
- 67 Belarusian rubles for dog breeds included in the list of potentially dangerous breeds;
- 14 Belarusian rubles for other dog breeds.
The payment of the dog ownership tax is made by individuals by transferring the tax amounts to organizations that manage the housing stock and/or provide housing and communal services, simultaneously with the payment for housing and communal services.
Inspection of the Ministry of Emergency Situations for Polotsky District
Sold a car – don't forget about the tax. When is it necessary to pay tax on the sale of a car, and when is it not?
Car enthusiasts often change their vehicles. However, many citizens who sell their cars are not even aware that they are required to submit a tax declaration to the tax authority and pay income tax. Many car owners only remember about the car sale tax when they receive a notification regarding it from the tax inspection.
No later than March 31, certain citizens who have received income from the sale of vehicles must report their income for the previous year, and based on the notification from the tax authority, pay income tax no later than June 1.
Yes, income tax must be paid if an individual sold during the year 2025:
1) two or more mechanical vehicles, each of which has:
- the technically permissible total mass of no more than 3500 kilograms;
- the number of seating places, excluding the driver's seat, shall not exceed 8;
2) one mechanical vehicle with a total mass exceeding 3500 kilograms;
3) one motor vehicle having 9 or more passenger seats;
4) one mechanical vehicle associated with its entrepreneurial activity.
It should be noted that the obligation to pay tax arises not only in the case of the sale of vehicles but also when receiving income from their alienation in another way, such as through a barter agreement or a lease.
There is no need to pay income tax:
1) when an individual sells one mechanical vehicle during the year 2025, if simultaneously:
- its technically permissible total mass does not exceed 3500 kilograms;
- the number of passenger seats does not exceed 8;
- the transaction is not related to business activity;
2) in the case of the sale of a vehicle received by inheritance;
3) if the buyer is a close relative (parents, children, siblings, grandfather, grandmother, grandchildren, great-grandfather, great-grandmother, great-grandchildren, spouses), a close relative of the spouse, guardian, custodian, and ward. The exception is when the vehicle is transferred under an employment contract or another agreement related to entrepreneurial activity concluded between the specified persons;
4) If a citizen sold a vehicle for less than the purchase price, there is no tax to pay, as expenses exceeded income. However, it is necessary to submit a declaration.
In the absence of a declaration and non-payment of tax, administrative penalties are imposed on violators. Therefore, to avoid complications, it is important to remember the tax on the sold vehicle.
Inspection of the Ministry of Emergency Situations for the Polotsk District
Income of taxpayers under the simplified tax system received in kind!
In the course of professional activities, taxpayers under the simplified taxation system may receive not only monetary funds as payment for the services rendered but also income in kind, the value of which must be reflected when issuing a receipt.
The NPD payer must generate a receipt in the application at the moment of receiving income for each transaction, including income in kind!
In the new year - debt-free!
Dear citizens, we would like to remind you that the deadline for the payment of the unified property tax, which includes land tax, transport tax, and property tax, is November 17, 2025.
Citizens who have not yet paid their taxes are informed that payment can be made in one of the following methods:
through the "Personal Account of the Payer" service;
- through the ERIP system;
at bank branches and postal services.
Rating Assessment Portal ( Quality of Services Quality of Services On this website, you will find information about the quality of services provided in the Republic of Belarus. ) – a service for expressing opinions on the quality of public services provided by state organizations of the Republic of Belarus. The rating of organizations is available for viewing by citizens without prior registration and authorization on the rating assessment portal.
The ability to evaluate government bodies and organizations on the rating assessment portal becomes available to citizens after their registration and authorization on this portal using a username and password.
Ministry of Emergency Situations Inspection for the Polotsk District
Tax on professional income!
Citizens who have reached the age of 16, with the written consent of one of their legal representatives, have the right to engage in independent professional activities.
When carrying out professional activities through the "Tax on Professional Income" application, it is necessary to confirm the existence of written consent from the legal representative (no additional submission of such consent to the tax authority is required).
The list of types of activities permitted for independent professional practice is established by the Resolution of the Council of Ministers dated 28 June 2024 No. 457 (Appendix 2).
Ministry of Emergency Situations Inspection for the Polotsk District
Attention to property owners!
Dear citizens, we would like to remind you that the deadline for the payment of the unified property tax, which includes land tax, transport tax, and property tax, expired on November 17, 2025.
For the late payment of property taxes, penalties, administrative liability, and compulsory recovery of unpaid amounts are stipulated.
Citizens who have not yet paid their taxes are strongly advised to settle their obligations with the budget as soon as possible!
Ministry of Emergency Situations Inspection for the Polotsk District
