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Tourist tax - Grodno City

The decision of the Grodno
City Council of Deputies
February 24, 2016 N 99
(As amended by the decision of the Grodno City Council
No. 142 dated November 28, 2016,
No. 65 dated February 22, 2019,
No. 166 dated December 29, 2020)

On the establishment and implementation of local taxes and fees on the territory of the city of Grodno

On the basis of Article 12 of the Tax Code of the Republic of Belarus, the Grodno City Council of Deputies DECIDED:

    To establish and introduce a resort fee on the territory of the city of Grodno.

  1. To recognize natural persons as payers of the resort fee, except for:
    persons sent for rehabilitation and sanatorium treatment free of charge at the expense of state social insurance and the republican budget 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.
  2. Recognize as an object of taxation the resort tax the presence (stay of at least a day) of an individual in those located on the territory of the city of Grodno:
    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 presence of an individual in a sanatorium-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 sanatorium-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 sanatorium-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 sanatorium 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 sanatorium-resort or health-improving organization without accommodation is not taken into account.
    In cases where the turnover on the sale of sanatorium and (or) health-improving services is subject to value added tax, the tax base of the resort fee is the cost of these services, including value added tax.
    In case of partial payment of the cost of the voucher at the expense of state social insurance and the republican budget (with the exception of vouchers to health or sports camps), compulsory insurance against accidents at work and occupational diseases, the tax base is the cost of the voucher paid by individuals at their own expense. funds.
  4. Set resort fee to 3% tax resort fee base.
  5. Define the tax period for the resort fee - calendar quarter.
  6. The resort fee is calculated as the product of the tax base and the resort fee rate.
  7. Payment of the resort fee is made by the payer by paying the amounts of the resort fee to the sanatorium-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.
    Tax declaration (calculation) for the resort fee is not submitted.
  8. Resort fee exemption:
    • individuals under the age of 18;
    • disabled people of the I and II groups;
    • persons accompanying disabled people of the I group, disabled children under the age of 18;
    • veterans and invalids of the Great Patriotic War;
    • veterans and disabled combatants on the territory of other states;
    • citizens who fell ill and suffered radiation sickness caused by the consequences of the Chernobyl nuclear power plant disaster, disabled people in respect of whom a causal relationship of injury or disease that led to disability was established with the Chernobyl disaster, participants in the liquidation of the consequences of the Chernobyl disaster;
    • 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.

This statement is valid:


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