Benefits are provided to the following categories of citizens (Article 309-1 of the Tax Code):
individuals owning a guide dog;
individuals of groups I and II;
individuals of group III - in respect of one dog;
persons who have reached the generally established retirement age or are eligible for early retirement age reduction, - in respect of one dog;
parents (adoptive parents) raising children with disabilities under eighteen years of age, - in respect of one dog;
parents (adoptive parents) in large families with three or more children under eighteen years of age - in respect of one dog;
persons residing in single-family or semi-detached houses - in respect of one dog.
To register an animal, you must contact the "one-stop shop" service at your place of residence with pet documents and documents confirming the benefit.
Tax payment is made by transferring tax amounts to organizations that operate housing stock and (or) provide housing and communal services, simultaneously with the payment for the use of residential premises (payment for housing and communal services).
From January 1, 2026, the tax rate will be 14 rubles for ordinary breeds and 67 rubles for particularly dangerous ones. Local authorities may reduce the rate. A dog must be registered within three months of acquisition.
Failure to pay will result in a fine of 15% of the tax amount, but not less than 0.5 basic units. The collected funds are directed towards improvement (e.g., for dog walking areas).
https://belta.by/society/view/kto-osvobozhden-ot-uplaty-naloga-za-vladenie-sobakami-rasskazali-v-mns-769764-2026/