INVESTMENT AGREEMENT
For whom:
large investment projects (from 40 million RUB)
priority types of activities
0%
Land Tax, Land Lease Payment
exemption for the project implementation period + 1 year
0%
Compensation for Losses from Withdrawal of Agricultural or Forest Lands
exemption
0%
Income Tax
exemption for 5 years upon realization of own production goods
0%
Fee for Land Plot Lease Right
exemption
0%
Customs Duties and VAT on Equipment
exemption from import customs duties and VAT upon import of technological equipment, components and spare parts for it
0%
Costs for Infrastructure Facilities Creation
financing of expenses for creation of necessary engineering and transport infrastructure at the expense of budget funds (for projects in specific districts)
Land Plot
without auction
Stabilization Clause
during the validity period of the investment agreement (but not more than 5 years) the right not to pay new taxes (fees) and taxes (fees) with increased rates
Eligibility conditions
To conclude an investment agreement with the Republic of Belarus and obtain the specified benefits, the project must meet the following requirements:
- Implemented in priority types of activities
- Meets the minimum investment volume (minimum amount - from 1 million base units or 12.5 million US dollars, differentiated depending on the type of activity)
- Is effective and financially feasible, as confirmed by the conclusion of JSC 'Development Bank' ( Resolution of the Council of Ministers of the Republic of Belarus dated 28.02.2024 No. 131)
- The share of own funds directed to the project implementation must be at least 15% of the total investment costs.
Frequently Asked Questions
- Ministries
- Organizations subordinate to the Council of Ministers of the Republic of Belarus
- Regional (Minsk City) Executive Committees
- Administrative Department of the Presidential Administration of the Republic of Belarus
- Operational and Analytical Center under the Presidential Administration of the Republic of Belarus