For the implementation of investment projects as residents of FEZ, more favorable conditions for doing business are provided than generally established. They include tax, customs benefits and preferences:
0% - on profit from the sale of goods of own production for export and to other residents of FEZ (special legal regime)
REAL ESTATE TAX
0% - for objects located on the territory of FEZ:
- for the entire period of the project, subject to the use of a special legal regime
- or within three years from the date of registration as a resident of FEZ for the acquired (occurred) in the specified three-year period
Exemption from payment of customs duties, taxes and non-tariff regulation in relation to foreign goods imported into the territory of the FEZ, as well as exported outside the Eurasian Economic Union
0% - when selling finished products outside the Republic of Belarus.
0% - when placing raw materials, materials and equipment under the procedure of the free customs zone i.
RENT FOR LAND PLOT
0 rubles- on land plots, regardless of their intended purpose, located within the boundaries of FEZ
- for the entire period of the project, under condition of the use of a special legal regime
- or for the period of design and construction of the facility, but not more than five years from the date of registration as a resident of FEZ
NO AUCTION FOR LAND PLOT
a plot for the implementation of the declared investment project on the territory of FEZ is provided to the resident of FEZ without an auction
- payments for the right to conclude a lease agreement for a land plot provided for the implementation of an investment project
- reimbursement of forest and agricultural losses in the seizure of agricultural land and forest land and their provision to FEZ residents for the implementation of investment projects
payment of the state duty for the issuance of special permits for the right to engage in labor activity in the Republic of Belarus for citizens and persons without citizenship, who was hired by the resident of FEZ for the implementation of an investment project on the territory of FEZ
For projects in the field of logistics on sites of FEZ Grodnoinvest with the status of logistics (port) zones, preferences are additionally provided: the possibility of not declaring goods and performing only operations related to the arrival of goods and declaring goods by non-residents of FEZ on the basis of an agreement with a resident of FEZ.
By the Decree of the President of the Republic of Belarus of September 19, 2017 No. 338 "On tax consulting", the institution of tax consulting was introduced in the Republic of Belarus as a separate type of entrepreneurial activity.
Detailed information on the activities of tax consultants can be found on the website of the Ministry of Taxes and Duties of the Republic of Belarus.
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