Transport Tax in Belarus: To Whom, When, and How Much You Will Have to Pay

Tax officials want to collect money from two million car owners.

According to preliminary estimates of the Ministry of Taxes and Levies, this year the transport tax under the new rules will have to be paid by about 2 million vehicle owners, naviny.online writes.

As the head of the main department of taxation of individuals of the Ministry of Taxes and Levies, Andrei Kavaleuski, explained, earlier drivers paid a transport tax when passing a technical inspection and received admission to participating in road traffic only after paying the state duty. To avoid paying, many vehicle owners have stopped going through the inspection. Then it was decided to reconsider this issue and to decouple the fee from the technical inspection.

In connection with the change in tax legislation from January 1 of this year, individuals, including those registered as entrepreneurs, are recognized as payers of transport tax for vehicles that are registered on them with the traffic police, Kavaleuski said.

As a general rule, transport tax will be paid at the end of the calendar year by November 15 of the year following the reporting year.

“That is, the transport tax for 2021 is payable until November 15, 2022, on the basis of a notification that will be sent by the tax authorities before September 1, 2022,” a ministry spokesman explained.

Kavaleuski drew attention to the fact that a special feature was introduced to pay the tax in 2021 - an advance payment. It will be paid by car owners who, as of January 1, 2021, did not have a permit to admit a vehicle to participate in road traffic, for which the state duty had previously been paid.

These payers are required to make an advance payment by December 15, based on a notification from the tax authority.

Advance payment rates are fixed and in all cases are one base value (29 rubles), and a for motorcycles and trailers - 20 rubles.

“We work closely with the traffic police and Beltekhosmotrom for the entire first quarter. Soon, we will receive all the data, and only then will we be able to talk more specifically about potential payers. According to absolutely rough estimates, we assume that the payers of the advance payment this year will be at least two million individuals. Accordingly, they will pay about 58 million rubles. Next year, when the additional payment at the generally established rate goes, this amount will grow three to four times, taking into account the rate for cars weighing from 1,750 kg to 2 tons at 102 rubles, for cars weighing from 1.5 to 1.75 tons - 81 rubles,” Kavaleuski said.

According to him, the money should be credited to the Republican Road Fund, but the distribution of these funds remains under the jurisdiction of the Ministry of Finance.

Who will not have to pay the transport tax

Cars with the year of manufacture 1991 and earlier are not recognized as an object of taxation.

There is no need to pay transport tax on electric cars - this exemption is granted until December 31, 2025.

Cars specially equipped for use by people with disabilities are not taxable.

Also, you will not have to pay tax for cars deregistered before July 1, 2021.

Also, a representative of the Ministry of Taxes and Duties explained that for drivers who have passed a state inspection, paid a state duty, and received admission to participating in road traffic, the road tax will be levied only upon the expiration of the admission period.

“For example, if someone in September 2020 passed a technical inspection, paid a fee, received a permit until September 2021, respectively, he will need to pay transport tax only for the remaining months of 2021 - from October to December,” he said.

The Tax Code provides for two cases when the vehicle tax rate is lowered. The rate has been reduced by 50% for car owners with a valid driver's license of the corresponding category, with disabilities of groups I, II, veterans of the Great Patriotic War, persons who have reached the generally established retirement age, or those who are entitled to a reduction of this age.

For car owners with III disability group, the tax rate is reduced by 25%.

Also, the tax code gives local councils of deputies or local administrative bodies the right to exempt a person from paying transport tax in connection with a difficult life situation.