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Real estate tax

For investors Useful information about free economic zone in Mogilev

Real estate tax

    In accordance with paragraph 4 of article 383 of the Tax Code of the Republic of Belarus FEZ residents are exempt from real estate tax: 

  • within three years, starting calculation from the quarter when the organization was registered as a FEZ resident, on the objects of taxation by this tax, located in the territory of the relevant FEZ, acquired (arisen) in the specified three-year period, regardless of the course of their usage, unless otherwise established by part two of this subparagraph. In this case the benefit is provided starting from the quarter when the object of taxation of real estate tax was acquired (arose).
  • The benefit does not apply to buildings and constructions taken and (or) handed over (transferred) by a FEZ resident for rent (financial lease), other compensated or uncompensated use. 

  • on the objects of taxation by this tax, located on the territory of the relevant FEZ, regardless of the direction of their use. The benefit is granted if in the preceding quarter the FEZ resident sold goods (works, services) that are subject to the peculiarities of taxation in the FEZ.