Resort tax - Grodno region

Decision of the Grodno District Council of Deputies
February 26, 2016 N99
(As amended by the decision of the Grodno District Council
dated November 25, 2016 N 129, dated March 14, 2019 N 86, dated March 17, 2023 N 459)

About resort fee

Based on Article 12 of the Tax Code of the Republic of Belarus, the Grodno District Council of Deputies DECIDED:

1. To recognize natural persons as payers of the resort tax, with the exception of:

   – persons sent for rehabilitation and health-resort-and-spa treatment free of charge in accordance with legislative acts;
   – persons sent for rehabilitation and health-resort-and-spa treatment as part of insurance payments for compulsory insurance against accidents at work and occupational diseases (including accompanying persons);
   – children sent to health-improving (sports and health-improving) camps on vouchers, the cost of which is reduced at the expense of state social insurance or the republican budget.

2. Establish that the object of taxation of the resort fee is the stay (residence of at least a day) of an individual in those located on the territory of the Grodno region:

   – in health-resort organizations
   – dispensaries, health centers (complexes), educational and health centers, health camps, sports and health camps, rest houses (bases), boarding houses (hereinafter referred to as health organizations).

   The stay of an individual in a health-resort or health-improving organization is not recognized as an object of taxation by the resort fee in connection with:

   – participation in seminars, conferences and other similar events, for which the territory of a health-resort or health-improving organization is used on the basis of agreements concluded by organizations organizing such events;
   – accommodation while on a business trip;
   – performance by individuals living in health-resort or health-improving organizations of official duties – in terms of the cost of services for accommodation and meals.

3. Determine that the tax base of the resort fee is the cost of a voucher to a health resort or health resort, and if a voucher is not issued, the cost of accommodation services, as well as food, medical and health services provided.

   When determining the tax base of the resort fee, the cost of paid services provided to individuals when visiting a health-resort or health-improving organization without accommodation is not taken into account.

   In cases where the turnover on the sale of spa and (or) health services is subject to value added tax, the tax base of the resort fee is determined based on the cost of these services, including value added tax.

   If the cost of a voucher is partially paid at the expense of state social insurance and the republican budget (except for vouchers to health or sports camps), compulsory insurance against industrial accidents and occupational diseases, the tax base is the cost vouchers paid by individuals at their own expense.

4. Set the resort fee rate to 3% of the resort fee tax base.

5. Define the resort fee tax period as a calendar quarter.

6. The resort fee is calculated as the product of the tax base and the resort fee rate.

   The tax return (calculation) for the resort fee is not submitted.

7. Payment of the resort fee is made by payers by paying the amounts of the fee to health-resort or health-improving organizations that accept the amounts of the resort fee and transfer them to the budget no later than the 22nd day of the month following the expired tax period.

   The payer pays the amounts of the resort fee to a health-resort or health-improving organization no later than the last day of the individual's stay in such an organization based on the resort fee rate effective on the date of payment of the amounts of this fee. The resort fee is not collected until the arrival of an individual at a health-resort or health-improving organization.

   In cases of incomplete use of the health-resort and health-improving services provided according to the purchased voucher, or early departure of an individual from a health-resort or health-improving organization, a refund of the previously paid amount (its part) of the resort fee is not made.

8. To exempt from paying the resort fee those who are undergoing treatment (recovery) in health-resort and health-improving organizations of the Grodno region:

   • individuals under the age of 18;
   • Veterans of the Great Patriotic War, including invalids of the Great Patriotic War;
   • veterans of military operations on the territory of other states, including disabled combatants on the territory of other states;
   • former prisoners of fascist concentration camps, prisons, ghettos and former juvenile prisoners of other places of detention created by the fascists and their allies during the Second World War;
   • disabled people of the first and second groups;
   • persons accompanying disabled people of the first group, disabled children under the age of 18;
   • citizens who fell ill and suffered radiation sickness caused by the consequences of the Chernobyl nuclear power plant disaster, as well as disabled people, in respect of whom a causal relationship of disability with the Chernobyl disaster was established, participants in the liquidation of the consequences of the Chernobyl nuclear power plant accident in 1986–1987, citizens living in zones of priority and subsequent resettlement.

This decision is valid in:
Health resort «Porechie»
Health resort «Ozerny»