The article is devoted to financial issue related to bank's liabilities which include both tax and non-tax burdens. First group constitutes liabilities of fiscal nature resulting from the fact that a bank is company and is subject to taxes on the same rules as other economic entities. Bank is an income-taxes payer on legal entities and is subject to local taxes, in particular tax on property and tax on vehicles.

Second group of financial liabilities constitutes two non-tax liabilities, appropriate only for banks. It contains: obligatory reserve and charges for Bank Guarantee Fund.

The article presents an in-depth analysis of above-mentioned financial liabilities of banks, manner of determining an amount of liabilities and their significance for banks.