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Rental payment for land lots

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Rental payment for land lots

    In accordance with paragraphs 5.41 and 5.42 of Statute on assessment,calculation and payment of the loan fee approved by Decree of the President of the Republic of Belarus No 160 of May 12, 2020 the following land lots are exempt from lease payment:

  • 5.41 - land lots of FEZ residents that are located within the boundaries of FEZ and provided to them after registration as FEZ residents for the construction of facilities, from the 1st day of the month on which the date of registration falls until the month (inclusive) when the last of the objects was commissioned, but not more than five years calculated from the month on which the date of registration as a FEZ resident falls ;
  • 5.42 - land lots of FEZ residents regardless of their purpose that are located within the boundaries of FEZ. The benefit is granted from the 1st day of the first month to the last day of the third month of the quarter, if in the preceding quarter the FEZ resident sold goods (works, services), which are subject to the peculiarities of taxation in the FEZ.