Dog tax

What is it?

You pay dog tax if you have a dog. Register your dog with the BSOB. You will then receive a dog tax assessment once a year.

How does it work?

You must sign in or out each dog.

Signing your dog in or out

You will receive an annual dog tax assessment from the BSOB.

The BSOB may request information from you. For example:

• a bill of sale or proof of purchase;
• The number of dogs you already have;
• a declaration of euthanasia;
• a cremation certificate;
• Proof that your dog is a guide dog or assistance dog.

What does it cost?

1. The dog tax is $.
2. Notwithstanding the first paragraph, the tax for dogs kept in a kennel is $. For the purposes of the previous sentence, a kennel is defined as an establishment as referred to in Article 3.7, first paragraph, of the Animal Keepers Decree, intended and used for breeding dogs for the sale or delivery of offspring.
3. The second paragraph shall not apply if the taxpayer requests in writing that the tax due be determined according to the actual number of dogs, if it appears that this amount is lower than the amount determined pursuant to the second paragraph.

BSOB levies the dog tax as much as possible in conjunction with the property tax, sewer tax and garbage tax.