| Taxes paid without preferences applied to them |
Taxes not to be paid |
Taxes paid at a preferential rate |
| 1. Tax for the income received when carrying out some special types of
activity |
1. Profit tax
Profit tax for the profit received by the residents of FEZ
from the activity, which is subjected to the special legal regime is not paid
for 5 years since the profit has been declared. |
1. Profit tax
After the 5 year period is over, profit tax is paid at the
50% reduced profit tax rate stipulated in the legislation |
| 2. Tax for the income of foreign legal persons, which don’t carry out their
activity in the Republic of Belarus through permanent representatives |
2. Immobility (real estate) tax
(subjected to the special legal terms of
a free economic zone)
|
2. Land tax (payment for land) or land lease payment
Land tax rate is 25%
reduced |
| 3. Value Added Tax (VAT), including VAT for the goods moved between the
Republic of Belarus and Russian Federation |
3. Assignments to Republican Agricultural Producers Support Fund,
Foodstuffs and Agricultural Science Fund and Motorways Users Tax Directed to
Road Fund (paid as a single payment at the rate of
3%)
(subjected to the
special legal terms of a free economic zone) |
3. Value Added Tax (VAT)
When selling self-produced goods,
which originate from FEZ territory and are import substituting goods, on the
territory of the Republic of Belarus VAT makes up 50% of the total VAT
amount. |
| 4. Excise (duties) |
| 5. Ecological tax (tax for the use of natural resources) |
| 6. Income tax for physical (natural) persons (progressive taxation
method) |
| 7. Compulsory insurance contributions to Social Defense of Population
Fund |
| 8. Offshore duty |
4. Vehicle purchase tax
(subjected to the special legal terms of a free
economic zone)
|
|
9. Customs duties
- at importation of the goods of own manufacture (not
concerning to import substituting production) from territory of a free
customs area on other part of customs territory of Belarus, the customs duties
and taxes assess the foreign goods which has a part the taken out goods
concerning which at import on territory of a free customs area the customs
duties and taxes were not raised;
- at import of the foreign goods on
other part of customs territory of Belarus the customs duties and taxes are
raised against the country where this goods have been made |
5. Customs duties
- When foreign and home-produced goods are
brought to the territory of a free customs zone
- When goods, produced in a
free economic zone are brought out of the Republic of Belarus
- when goods
considered to be import substituting ones are brought out of a free customs zone
to the customs zone of the Republic of Belarus
- when moving goods out
of a free customs zone to another free customs zone |
| 1. Local taxes and duties (fees) |
| 1.1. Tax for carrying out retail trade on the territory of Mogilev |
1.1. Special Purpose Transport Duty for Restoration of City Local Public
Transport, Interurban Bus Service and Departmental City Transport Upkeep
(Transport Duty) |
|
| 1.2. Service tax |
1.2. Special Purpose Duty for City Infrastructure Upkeep and
Development |
| 1.3. Purveyor duty |
1.3. Parking Duty in Mogilev region |
| 1.4 Duty for selling goods in Mogilev Region |
1.4. Duty for carrying out construction in Mogilev
Region |
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