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Comparative table of tax and non-tax payments for legal entities in the Republic of Belarus in accordance with the Tax Code of the Republic of Belarus (Special Part) of 15.10.2010 #174-3 (applies after 01.01.2011) and the Decree of the President of the Republic of Belarus of 26.05.2011 #220 (applies after 03.09.2011)

Taxes, dues, assessments Resident-enterprises of the Republic of Belarus, including enterprises with foreign investments Park residents

 1. Profit tax

 18% (Item 1, Article 142 of the Tax Code of the Republic of Belarus),
on dividends and other similar income – 12% (Item 5, Article 142)

Profit received from the sales of goods (works, services) of own manufacture is exempted from taxation for 5 years from the moment of its declaration.  On the expiry of the term, profit from the sales of goods (works, services) is taxed at the rate reduced to 50%(Item 5.1, the Decree of the President of the Republic of Belarus of 26.05.2011 #220).
 The preference is applied assuming that the sales’ date is within a validity period of the own-production certificate (Part II, item 5.3 of the Decree of the President of the Republic of Belarus of 26.05.2011 #220).

2. Income tax for foreign legal entities who do not operate in the Republic of Belarus through a permanent representation:

Deducted and transferred to the budget by legal entities and individual entrepreneurs who pay out an income to a foreign legal entity, which is not operating in the Republic of Belarus through a permanent representation

The same

 

- freight and forwarding trade;

6% from the income sum

The same
- dividends and other similar income,  income from alienation of statutory fund shares;

12% from the income sum

The same
- debt obligations;

10% from the income sum

The same
- other income;

15% from the income sum

The same

3. VAT



0%, 10%, 20% from the proceeds (Article 102 of the Tax Code of the Republic of Belarus )
0%-rate is applied  when selling:

  • goods placed under the customs regime of export, and goods exported to the states-members of the Customs Union (without guarantees of the return to Belarus) including goods exported in accordance with lease/loan/manufacture agreements, provided that the actual export of goods from Belarus is documented;
      when providing
  • works and services of freight forwarding, loading, reloading and other similar works (services) directly connected with the disposal of goods mentioned above;
  • export freight services including transit traffic and export services connected with toll manufacture;
  • works and services of maintenance (modernization, reconstruction) of aircrafts and their engines, railway vehicles  made for the foreign organizations and individuals.
    The confirmation of  the export of goods out of the territory of the Republic of Belarus with the purpose of their constant placement is the availability of the documents listed in item 2 article102 of the Tax Code of the Republic of Belarus.
    The confirmation of the export of goods to the state-members of the Customs union is the availability of the documents listed in item 2 article 1 of the Report on the order of indirect taxes collection and the control mechanism of their payment when exporting and importing the goods in the Customs union.

10%- rate is applied:

  • when selling plant products (except flowers and ornamental plant), animal products (except fur-bearing animal), beekeeping, and fish products made in the territory of the Republic of Belarus; 
  • when importing to the customs territory of the Republic of Belarus and when selling  foodstuffs and goods for children (according to the list of goods approved by the President of the Republic of Belarus)

 

VAT is not levied for sales of goods (works, services) of own manufacture in the territory of the Republic of Belarus *
The preference is applied assuming that the sales date is within a validity period of the own-production certificate (item 5.3 of the Decree of the President of the Republic of Belarus of 26.05.2011 #220)

Park residents are exempted from:

  • import customs duties (provided that they meet the conditions set by item 7.1.11 of the Decision of the Customs Union Commission of November 27, 2009 #130)
  • VAT, when importing to the territory of the Republic of Belarus technological equipment, its components, spare parts and raw materials meant to be used only in Belarus and with the aims of implementation of the investment project within the Park boundaries according to the list of goods proved by the Grodno region executive committee.  
    The confirming document is the conclusion of the Grodno region executive committee issued to the Park resident (item 5.5 of the Decree of the President of the Republic of Belarus of 26.05.2011 #220).

4. Excise taxes

At rates on each kind of excisable products or goods (Article 112 of the Tax Code of the Republic of Belarus)

The same

5. Ecological tax

At rates  (article 207 of the Tax Code of the Republic of Belarus) with the application of indexes (Article 205 of the Tax Code of the Republic of Belarus) according to the objects:

  • harmful emissions (discharges);
  • discharge of sewage waters;
  • storage  and burial of wastes;
  • import of ozone depleting substances including those contained in products

The same

6. Real estate tax

1% of depreciable value of assets(article 185, 188 of the Tax Code of the Republic of Belarus)

Not paid on the real estate objects situated in the Park territory, regardless of their use including their lease, other compensated or uncompensated use. (Item 5. the Decree of the President of the Republic of Belarus of 26.05.2011 #220).
Paid on the fixed assets located outside the boundaries of the Park

7. Land-tax (land rent)

At rates (article 196, 197) on the basis of the cadastral value and the size of a land plot (depending on the land plot quality and location).
Local authorities have the right to increase (decrease) land tax rates, but no more than twofold for certain categories of tax-payers. Local authorities’ decisions about the increase of ground tax rates do not extend to legal entities and individual entrepreneurs, who have the state support in the form of:

  1. the due date change for taxes, fees,  penalties, customs payments,
  2. republican budget financial help established by the legislation (art.201 of the Tax Code of the Republic of Belarus)

The rent for the land plots which are at the state ownership, is carried out according to the Decree of the President of the Republic of  Belarus  № 101 of 01.03.2010.

The same

 

Park residents are released from the payment for the right to make a land lease contract for the land plots located in the park territory (item 5.4 of the Decree of the President of the Republic of Belarus N 220 of 26.05.2011).

  

Park residents pay annual rental fees for the land plots located in the park territory according to the cadastral value of these plots using the coefficient  0,0025. The lease payment defined in the land lease contract must not be increased during the investment project implementation period (item 9 of the Decree of the President of the Republic of Belarus N220 of  26.05.2011).

 

 

 

8. Social protection fund contributions

34% of the gross payroll

The same

9. Offshore collection

15% (item 5 article232 of the Tax Code of the Republic of Belarus)
Tax units are:
- transfer of funds by a resident of the Republic of Belarus to a non-resident of the Republic of Belarus, registered in an offshore zone, to another person according to an obligation to this non-resident, or to the account opened in an offshore zone;
- discharge of a non-monetary obligation to a non-resident of the Republic of Belarus, registered in an offshore zone, except the cases when a non-resident of the Republic of Belarus fulfills a cross-obligation by transferring the funds to the account of a resident of the Republic of Belarus;
- devolution of property rights or obligations in accordance with the legislation  due to the substitution of parties in an obligation, if these parties are a resident of the Republic of Belarus and a non-resident of the Republic of Belarus, registered in an off-shore zone.

The same

10.State tax

5%,10 % (article 250)
Objects of taxation are listed in item 1, article 249 of the Tax Code of the Republic of Belarus

Park residents are exempted  from the State Tax for the employment permission to foreign  citizens and persons without citizenship, attracted by park residents for the investment project implementation, (item .5.6 the Decree of the President of the Republic of Belarus № 220  from 26.05.2011).

11. Losses of  agricultural and forest production

Legal entities and individual entrepreneurs must compensate the agricultural and forest industry  losses according to the compensation standards with the application of the established coefficients.
The legislation stipulates for the time-phased compensation of losses.

Park residents are exempted from the compensation of  agricultural and forest production losses caused by the withdrawal of the lands of  agricultural and forest category located in the park territory for the investment project implementation and also from the compensation connected with the removing of green plants in urban lands (item 5.7 of the Decree of the President of the Republic of Belarus)

*Preferences are not applied when selling:
- travel tours, according to which tourists’ routs run fully or partially  beyond the borders of the Republic of Belarus (except for the journeys connected with incoming tourism) as well as the services connected with forming, arrangement and sell-off of such tours (journeys) including advertising, consulting, information and transport services;
- goods (works, services) that are produced using capital assets & (or) labour force located beyond the park territory, excluding transport services provided for the incoming & domestic tourism.

 



 
 
  Contacts

Administration FEZ Grodnoinvest
Republic of Belarus Grodno, Gorkogo str. 91A
tel./fax: +375.152.43-01-75, tel.: +375.152.41-86-87
e-mail: info@grodnoinvest.by

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