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 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 produced by these residents in the FEZ territory, recognized as import substitution by the Roster determined by the Government of the Republic of Belarus and subject to approval by the President of the Republic of Belarus (hereinafter “the Roster of import substituting goods”);
  3. Domestic goods/services produced by these residents in the FEZ territory to other FEZ residents according to concluded agreements.

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.
No TAX OR PAYMENT Not paid Paid at a Preferential Rate  Paid in Full

Republican taxes, dues and fees

1   Income tax

10 years from the date of gross profit declaration. Applies to the profit received from sales of domestic goods/services manufactured under the SLR.

Chapter 42 of the Tax Code of the Republic of Belarus.

In 10 years upon profit declaration the tax is paid at a 50% reduced rate on the rate set by tax regulations but no more than at the 12% rate. Applies to the profit received from sales of domestic goods/services manufactured under the SLR.

Chapter 42 of the Tax Code of the Republic of Belarus

18 %

On goods /services sold outside the SLR.

Chapter 14 of the Tax Code of the Republic of Belarus

2 Real estate tax

On buildings and structures (including incomplete construction above permitted norms), regardless of their utilization, located in the territory of the corresponding FEZ. The mentioned exemption is granted in the quarter following the quarter during which the FEZ resident performed sale of goods (works, services) that are subject to FEZ taxation peculiarities.

Also, the FEZ residents are exempt from property tax for three years starting from the quarter in which falls the date of registration of the organization as a FEZ resident on the objects of taxation with this tax, located on the territory of the relevant FEZ, acquired (incurred) in a specified three-year period, irrespective of directions of their use.

Chapter 42 of the Tax Code of the Republic of Belarus

 

1 %
On real estate located outside the FEZ territory.

Chapter 17 of the Tax Code of the Republic of Belarus

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 12 of the Tax Code of the Republic of Belarus

4 Land tax

Exempt from payment of rent for the land regardless of their purpose, located within the boundaries of FEZ. The mentioned exemption shall be granted quarter if in the immediately preceding quarter of the resident of FEZ was carried out realization of goods (works, services) which is subject to peculiarities of taxation in FEZ.


Also exempt from payment of rent and the land tax for land plots 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 in which falls the date of such registration until the month (inclusive), which commissioned the last of the objects for which a given plot of land, but not more than five years, calculated from the month in which falls the date of registration 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;

The tax code of the Republic of Belarus (Chapter 18, paragraph 1.34 of article 194, article 327)


Exempt from land tax from 1 January 2017 to 31 December 2021 land FEZ residents regardless of their purpose, situated within the boundaries of FEZ. This benefit is provided from the 1st day of the first month to the last day of the third month of a quarter, if in the immediately preceding quarter by the FEZ residents is carried out realization of goods (works, services), which is subject to peculiarities of taxation in FEZ

(Chapter 42 of the Tax code of the Republic of Belarus subject to the law of 18.10.2016 No. 432-З)

 

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

Chapter 18 of the Tax Code of the Republic of Belarus

5 Excise taxes    

Chapter 13 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 15 of the Tax Code of the Republic of Belarus

7 Ecological tax     

Chapter 19 of the Tax Code of the Republic of Belarus

8 Tax on natural resources production (extraction)        

Chapter 20 of the Tax Code of the Republic of Belarus

9 Offshore fee    

Chapter 24 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 25 of the Tax Code of the Republic of Belarus

12 Consulate fee        

Chapter 26 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 27, paragraph 8.35 of the article 257)

 

Chapter 27 of the Tax Code of the Republic of Belarus

14 Patent fees    

Chapter 28 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 16 of the Tax Code of the Republic of Belarus

Local taxes and fees

1 Dog ownership fee     

Chapter 30 of the Tax Code of the Republic of Belarus

2 Resort fee    

Chapter 32 of the Tax Code of the Republic of Belarus

3 Procurers fee    

Chapter 33 of the Tax Code of the Republic of Belarusь



   По вопросам налогового регулирования деятельности в СЭЗ "Могилев" обращаться в  отдел планирования и экономического анализа
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