Land tax
For investors Useful information about free economic zone in Mogilev
Land tax
- land lots of FEZ residents located within the boundaries of FEZ, provided to them after registration as FEZ residents for the construction of facilities (except for land lots granted for temporary use and not promptly returned in accordance with the legislation). The benefit is granted from the 1st day of the month on which the date of registration falls, including the month when the last of the facilities, for the construction of which the land lot was provided, is taken into operation, but not more than five years, calculated from the month when the company is registered as a FEZ resident.
- land lots of FEZ residents, regardless of their purpose, located within the boundaries of FEZ (except for land plots granted for temporary use and not timely returned in accordance with the legislation or illegally occupied).
In accordance with paragraph 5 of article 383 of the Tax Code of the Republic of Belarus the following land lots are exempt from land tax:
The benefit that is provided for by part one of this subparagraph shall be granted from the 1st day of the first month till the last day of the third month of the quarter if during the preceeding quarter the FEZ resident sold goods (works, services) which are subject to the peculiarities of taxation in the FEZ.