Tourist tax - Naroch district

Decree of the President of the Republic of Belarus
29.10.1999 N 636 (as amended by Decrees of the President of the Republic of Belarus dated 30.08.2002 N 470, dated 06.08.2010 N 406, dated 13.08.2010 N 422, dated 30.09.2011 N 439, dated 25.10.2022 N 381)

On the establishment of compensation payments, collected from persons arriving at health-resort, health-improving organizations, tourist and recreational complexes (bases) and recreation areas located on the territory of the National Park «Narochansky»

1. To establish that from January 1, 2000, from persons arriving for health-resort treatment, health improvement and recreation in health-resort, health-improving organizations, tourist-health complexes (bases) and in recreation areas located on the territory of the National Park «Narochansky», compensation payments (analogous to a resort fee) are collected with the received amounts being deposited into the appropriate account of this park for environmental protection measures. (as amended by Decree of the President of the Republic of Belarus dated 06.08.2010 N 406) (see text in the previous edition).

   The specified compensation payments are established:

   – for foreign citizens and stateless persons temporarily staying or temporarily residing in the Republic of Belarus – in foreign currency in an amount equivalent to 1 US dollar at the official exchange rate of the National Bank of the Republic of Belarus on day of payment, for each day of stay in a health-resort, health-improving organization, tourist and health-improving complexes (bases), in a recreational zone or zone of regulated use of the National Park. (as amended by Decrees of the President of the Republic of Belarus dated 06.08.2010 N 406, dated 13.08.2010 N 422) (see text in the previous edition)

   The procedure for payment by individuals of compensation payments specified in this paragraph is determined by the Administration of the President of the Republic of Belarus. (part three of clause 1 was introduced by Decree of the President of the Republic of Belarus dated 06.08.2010 N 406)

2. Do not collect compensation payments provided for in paragraph 1 of this Decree:

   – from persons listed in paragraphs 1, 3 – 9 of Article 12 of the Law of the Republic of Belarus of June 14, 2007 «On state social benefits, rights and guarantees for certain categories of citizens» (National Register of Legal Acts of the Republic of Belarus, 2007, N 147, 2/1336), sent for health resort treatment and rehabilitation free of charge; (as amended by Decrees of the President of the Republic of Belarus dated October 25, 2022 N 381)

   – from minors and persons receiving general secondary, vocational, secondary specialized, higher or scientifically oriented education in full-time education; (as amended by Decree of the President of the Republic of Belarus dated September 30, 2011 N 439, dated October 25, 2022 N 381) (see text in the previous edition)

   – from persons who are recipients of an old-age pension;

   – from citizens who permanently reside or have ownership, lifelong inheritable possession, temporary use, leasehold land plots, or other real estate in the territory of the Narochansky National Park. (clause 2 as amended by Decree of the President of the Republic of Belarus dated 06.08.2010 N 406) (see text in the previous edition).

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The given instruction operates in:

Health resort «Priozerny»
Health resort «Sputnik»
Health resort «Naroch»
Health resort «Juravushka»
Health resort «Belaya Rus»
Health resort «Sosny»
Health resort «Narochanski Bereg»
Health resort «Narochanka»