Tax Regulations of activities in "Mogilev" FEZ

The FEZ taxation features determined by the Tax Code of the Republic of Belarus apply in a special legal regime (hereinafter referred to as the SLR) to FEZ residents’ sales of:

  1. domestic goods/services produced by these residents in the FEZ territory, to foreign legal entities or individuals outside the Republic of Belarus according to concluded agreements;
  2. domestic goods/services produced by these residents in the FEZ territory to other FEZ residents according to concluded agreements;
  3. domestic goods/services produced by these residents in the FEZ territory, to foreign legal entities or individuals from the outside of the Republic of Belarus according to concluded agreements.
To apply the FEZ taxation features: 
        1. goods (services) shall be produced by the FEZ resident who sells (renders) them in the territory of the FEZ where it is located;
        2. a duly issued certificate of own-produced products (of the services being rendered) shall be presented to the taxation body in accordance with its place of registering.

The FEZ taxation features set by the Tax Code of the Republic of Belarus do not apply to:

  1. catering, activity in the sphere of gambling industry, organization and running of interactive electronic games, commercial and purchasing activity, transactions with securities;
  2. sales of goods/services when their manufacturing (execution, rendering) is partially or entirely implemented using fixed assets in possession or under proprietary right of a FEZ resident, and/or a FEZ resident workers' labor outside the FEZ territory.
  3. banks and insurance companies.
No TAX OR PAYMENT Not paid
Paid in Full

Republican taxes, dues and fees

1   Profit tax

Profits from the sale of goods (works and services) of own production are exempt from profit tax.

Chapter 41 of the Tax Code of the Republic of Belarus. (Article 383)


18 %

On goods /services sold outside the SLR.

Chapter 16 of the Tax Code of the Republic of Belarus (Article 184)

2 Real estate tax

On buildings and structures, located in the territory of the relevant FEZ irrespective of the direction of their use. The benefit is granted in the quarter following the quarter during which the FEZ resident sold goods (works, services), that are subject to FEZ taxation peculiarities. The tax is not paid within three years, starting calculation from the quarter when the organization was registered as the FEZ resident, on buildings and structures, located in the territory of the corresponding FEZ acquired (arisen) in the specified three-year period irrespective of the direction of their use if other is not established by part two of this subparagraph. The benefit is provided starting from the quarter when the building or structure was acquired (arose). The benefit does not apply to buildings and constructions, taken and (or) handed over (transferred) by a resident of FEZ for rent (financial lease (leasing)), other compensated or uncompensated use.

Chapter 41 of the Tax Code of the Republic of Belarus (Article 383)

 

1 %
On real estate located outside the FEZ territory.

Chapter 19 of the Tax Code of the Republic of Belarus (Article 230)

3 Value added tax    

0 %
On sales turnover of goods/services for export.
20 %
On sales turnover of goods/services in the Republic of Belarus.

Chapter 14 of the Tax Code of the Republic of Belarus (Article 122)

4 Land tax

Exempted from paying rent for: Land plots of FEZ residents, regardless of their purpose, located within the boundaries of the 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 immediately preceding quarter the FEZ resident sold goods (works, services), which are subject to the peculiarities of taxation in the FEZ. Land plots of FEZ residents located within the boundaries of the 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, including the month when the last of the facilities, for the construction of which the land plot 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. 

(Decree of the President of the Republic of Belarus dated 01.03.2010 No. 101 subject to the Decree of 30.12.2016 No. 508, of the act of 18.10.2016 No. 432-З;


Exemption from land tax: On the land plots of FEZ residents located within the boundaries of the FEZ and provided to them after registration as FEZ residents for the construction of facilities (except for land plots granted for temporary use and not promptly returned in accordance with the legislation), 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 plot 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 plots of FEZ residents, regardless of their purpose, located within the boundaries of the FEZ (except for land plots granted for temporary use and not promptly returned in accordance with the legislation). 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 immediately preceding quarter the FEZ resident sold goods (works, services), which are subject to the peculiarities of taxation in the FEZ. 

(Chapter 41 of the Tax code of the Republic of Belarus (Article 383)

 

Rates are determined depending on the category, purpose, and location of the land lot.

Chapter 20 of the Tax Code of the Republic of Belarus (Article 241)

5 Excise taxes    

Chapter 15 of the Tax Code of the Republic of Belarus

6 Income tax payable by foreign companies that do not operate in the Republic of Belarus as a permanent representative office    

Chapter 17 of the Tax Code of the Republic of Belarus

7 Ecological tax     

Chapter 21 of the Tax Code of the Republic of Belarus

8 Tax on natural resources production (extraction)        

Chapter 22 of the Tax Code of the Republic of Belarus

9 Offshore fee    

Chapter 23 of the Tax Code of the Republic of Belarus

10 Road fee on foreign motor vehicles using public roads of the Republic of Belarus    

Chapter 22 of the Tax Code of the Republic of Belarus

11 Stamp duty    

Chapter 24 of the Tax Code of the Republic of Belarus

12 Consulate fee        

Chapter 25 of the Tax Code of the Republic of Belarus

13 State fee 

Exempt from payment for issue of special permits to foreign citizens and persons without citizenship the right to engage in labour activity in the Republic of Belarus

The tax code of the Republic of Belarus (Chapter 26, paragraph 8.35 of the article 257)

 

Chapter 26 of the Tax Code of the Republic of Belarus

14 Patent fees    

Chapter 27 of the Tax Code of the Republic of Belarus

15 Mandatory insurance contributions to the Social Security Fund of the Ministry of Labor and Social Protection    

34%

Law of the Republic of Belarus N 138-ХIII of February, 29, 1996

16 Individual income tax     

12%

Chapter 18 of the Tax Code of the Republic of Belarus (Article 214)

Local taxes and fees

1 Dog ownership fee     

Chapter 29 of the Tax Code of the Republic of Belarus

2 Resort fee    

Chapter 30 of the Tax Code of the Republic of Belarus

3 Procurers fee    

Chapter 31 of the Tax Code of the Republic of Belarus



   Tax regulation within "Mogilev" FEZ is performed by
the Department for Planning and Economic Analysis

room 606, tel.: +375 222 31 06 01, 31 05 42
 Working hours: MON-FRI
  8:00 AM - 1:00 PM
2:00 PM - 5:00 PM