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Friday, 29.03.2024 09:42  Minsk

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Tourist tax - Mogilev district

The decision of the Deputies Council
of Mogilyov district
¹ 6-9 dated 17.11.2010
as amended by decisions N 25-7 dated 22.03.2016,
¹ 34-11 dated 27.12.2016, ¹ 11-7 dated 19.03.2019

INSTRUCTION about tourist tax:

On the basis of Article 12 of the Tax Code of the Republic of Belarus, the Mogilev District Council of Deputies DECIDED:

  1. Set the resort fee on the territory of the district;

  2. Individuals are recognized as payers of the resort fee, with the exception of persons sent for rehabilitation and sanatorium treatment free of charge in accordance with legislative acts.
    persons sent for rehabilitation and sanatorium-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.

  3. The object of the resort fee is the stay (stay of at least a day) of an individual in sanatorium and resort organizations, as well as in dispensaries, health centers (complexes), educational and health centers, health camps, sports and recreation camps, rest houses (bases), boarding houses (hereinafter referred to as a health-improving organization) located on the territory of the Mogilev region.
    The presence of an individual in sanatorium-resort or health-improving organizations in connection with: participation in seminars, conferences and other similar events for which the territory of a sanatorium-resort or health-improving organization is used is not recognized as an object of taxation by the resort fee on the basis of agreements concluded by organizations - organizers of such events; accommodation while on a business trip; performance by individuals living in sanatorium-resort or health-improving organizations of official duties - in terms of the cost of services for accommodation and meals.

  4. Resort tax exempt
    • disabled
    • non-working pensioners,
    • children under 16,
    • Students of general education schools, lyceums, gymnasiums, vocational schools, secondary specialized educational institutions and students of higher educational institutions (full-time education).

    Tax benefits established by this part apply to citizens of the Republic of Belarus, foreign citizens and stateless persons permanently residing in the territory of the Republic of Belarus.

  5. The tax base of the resort fee is determined based on the cost of a voucher to a sanatorium and health resort, and if a voucher is not issued, as the cost of accommodation services, as well as food services, medical and health services.

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

  7. In cases where the sale of spa and (or) health-improving 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.

  8. When the cost of the 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 of the tax the base is the cost of the tour, paid by individuals at their own expense.

  9. The resort fee is set to 3 % for citizens of the Republic of Belarus, foreign citizens and stateless persons permanently residing in the territory of the Republic of Belarus; for foreign citizens - 5 %.

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

  11. The resort tax period is a calendar quarter.

  12. Payment of the resort fee is made by payers by paying the fees to sanatorium-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.

  13. Sanatorium-resort and health-improving organizations no later than the 25th day of the month following the expired tax period submit information on the transfer of the resort fee in any form to the tax authority at the place of registration.

  14. No tax return (calculation) for the resort fee is submitted.

  15. The payer pays the amounts of the resort fee to a sanatorium-resort or health-improving organization no later than the day the individual is 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 sanatorium-resort or health-improving organization.

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

  17. Amounts of the resort fee are not included by individual entrepreneurs in the costs of production and sale of goods (works, services), property rights, taken into account for taxation.


The given instruction operates in:

Health resort «Energetik»
Health resort «Doubrovenka»
Health resort «Sosny»
Health resort «Chaika»


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