Type of tax, duty
(fee), deduction |
Enterprises – residents of the Republic of Belarus,
including companies with foreign investments |
Residents of free economic areas |
| Profit tax |
24 %
3-year preference related to profit from sale of goods (work, services)
of domestic manufacture was cancelled for any companies with foreign
investments, except for commercial companies with foreign investments
(excluding public joint stock companies) in which the share of a foreign
investor in the authorized capital made more than 30% prior to до
01.01.2005. |
Profit derived from sale of goods, work and services of domestic
manufacture, to which special legal regime applies, shall be exempt
from tax for the period of 5 years from the date of profit declaration.
As for activities to which special legal regime applies, the rate
is reduced by 50%, i.e. is 12% |
| Tax on income from dividends and any income
put on the same level |
15% of the amount of income |
The same |
| Insurance companies |
30% of the amount of income |
The same |
| Tax on income from securities transactions
for other entities |
40% of the amount of income |
The same |
| Tax on income of legal entities that do not
carry out their activities in the Republic of Belarus through permanent
representative office |
Tax is collected and transferred to the budget by legal entities
and individual entrepreneurs that/who pay income to any foreign legal
entity (juridical person), – from income and at the rates fixed by
Article 10 of the Law of the Republic of Belarus “On Taxes on Income
and Profit” |
The same |
| Value added tax |
18%;
10% (according to the list specified by the President
of the Republic of Belarus);
0% (for export of goods)
|
VAT calculated at the rate of 18% shall be paid in the amount of
50% of VAT payable from sale, in the territory of the Republic of
Belarus, of import substitution products to which special legal regime
applies
The same
The same
|
| Excises |
Based on rates for each type of excisable products or goods. |
The same |
| Single payment:
collection to the national fund to support agricultural producers,
food and agrarian science;
tax on highway users |
3% as well as:
2% of the profitfrom the sale of goods (works, services) (banks
and non-financial organizations, with the exception of the National
Bank of the Republic of Belarus - on income, net Interest expense,
bank fees and other costs; organizations, regardless of legal form,
engaged in trading, procurement activities and activities to provide
catering services - from gross income, insurance companies - from
the book profit).
1% of the profit from the sale of goods (works, services) (banks
and non-financial organizations, with the exception of the National
Bank of the Republic of Belarus - on income, net Interest expense,
bank fees and other costs; organizations, regardless of legal form,
engaged in trading, procurement activities and activities to provide
catering services - from gross income, insurance companies - from
the book profit). |
Not paid for activities covered by the special legal regime.
Not paid for activities covered by the special legal regime.
|
| Ecological tax |
By rates depending on the volume:
- Emissions (discharges) of pollutants;
- Harvests from the natural environment.
|
The same |
| Property Tax |
1% of the value of fixed assets owned or owned by taxpayers, unfinished
construction. |
Not paid for the properties used in the FEZ resident, under the
special legal regime. On fixed assets situated outside the territory
of SEZ - to be paid. |
| Land tax (land rent) |
By rates (depending on the quality and location of the site). |
The same |
Emergency tax
compulsory contributions to the State Employment Promotion Fund
|
3% of payroll
1% of payroll
|
For activities covered by the special legal regime is not paid
The same
|
| Offshore collection |
15% in foreign currency, which was carried out payment or in Belarusian
rubles at the rate of the National Bank under any forms of payment
(in cash or monetary value). |
The same |
| Tax on purchase of motor vehicles |
5% of the purchase price of motor vehicle, excluding value added
tax. |
not paid for the acquisition of a road vehicle, which will be used
in carrying out activities covered by the special legal regime. |
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