Free economic zones
Brest Free Economic Zone
Brest Free Economic Zone
Tax incentives
| 0% | Profits tax |
| 0% within 3 years | Real estate tax |
| 0% | Land tax |
Customs incentives
| 0% | Customs fees |
| 0% | VAT |
Other incentives and preferences
| No auction No rent No fee for the right to conclude a lease agreement | Provision of a land plot |
| Liberation | State duty for the issuance of special permits for the right to engage in labor activity to foreign citizens |
| Liberation | Compensation for losses of forestry and agricultural production |
Official site
Virtual tour
Free Economic Zone Vitebsk
Free Economic Zone Vitebsk
Tax incentives
| 0% | Profits tax |
| 0% within 3 years | Real estate tax |
| 0% | Land tax |
Customs incentives
| 0% | Customs fees |
| 0% | VAT |
Other incentives and preferences
| No auction No rent No fee for the right to conclude a lease agreement | Provision of a land plot |
| Liberation | State duty for the issuance of special permits for the right to engage in labor activity to foreign citizens |
| Liberation | Compensation for losses of forestry and agricultural production |
Official site
Free Economic Zone Gomel-Raton
Free Economic Zone Gomel-Raton
Tax incentives
| 0% | Profits tax |
| 0% within 3 years | Real estate tax |
| 0% | Land tax |
Customs incentives
| 0% | Customs fees |
| 0% | VAT |
Other incentives and preferences
| No auction No rent No fee for the right to conclude a lease agreement | Provision of a land plot |
| Liberation | State duty for the issuance of special permits for the right to engage in labor activity to foreign citizens |
| Liberation | Compensation for losses of forestry and agricultural production |
Official site
Free Economic Zone Grodnoinvest
Free Economic Zone Grodnoinvest
Tax incentives
| 0% | Profits tax |
| 0% within 3 years | Real estate tax |
| 0% | Land tax |
Customs incentives
| 0% | Customs fees |
| 0% | VAT |
Other incentives and preferences
| No auction No rent No fee for the right to conclude a lease agreement | Provision of a land plot |
| Liberation | State duty for the issuance of special permits for the right to engage in labor activity to foreign citizens |
| Liberation | Compensation for losses of forestry and agricultural production |
Official site
Virtual tour
Free Economic Zone Minsk
Free Economic Zone Minsk
Tax incentives
| 0% | Profits tax |
| 0% within 3 years | Real estate tax |
| 0% | Land tax |
Customs incentives
| 0% | Customs fees |
| 0% | VAT |
Other incentives and preferences
| No auction No rent No fee for the right to conclude a lease agreement | Provision of a land plot |
| Liberation | State duty for the issuance of special permits for the right to engage in labor activity to foreign citizens |
| Liberation | Compensation for losses of forestry and agricultural production |
Official site
Free Economic Zone Mogilev
Free Economic Zone Mogilev
Tax incentives
| 0% | Profits tax |
| 0% within 3 years | Real estate tax |
| 0% | Land tax |
Customs incentives
| 0% | Customs fees |
| 0% | VAT |
Other incentives and preferences
| No auction No rent No fee for the right to conclude a lease agreement | Provision of a land plot |
| Liberation | State duty for the issuance of special permits for the right to engage in labor activity to foreign citizens |
| Liberation | Compensation for losses of forestry and agricultural production |
Official site
Virtual tour
Industrial Park "Great Stone"
Industrial Park "Great Stone"
Tax incentives
| 0% within 10 years from the date of gross profit, then until 2062 1/2 of the national rate | Income tax |
| 9% from 2023 to 2062 | Profits tax |
| 0% until 2062 | Real estate tax |
| 0% until 2026 | Land tax |
| 0% | VAT (from sales) |
| 0% within 5 or 10 years for park residents implementing projects over $50 million | Dividend tax |
| 0% when transferring dividends and income equivalent to them | Offshore fee |
Customs incentives
| 0% at the beginning of the project; 0% in the FTZ; 0% for export outside the EAEU; 0% VAT on finished products when exported from the FTZ to the EAEU; | Customs fees and VAT |
| 180 days | Visa-free stay |
Other incentives and preferences
| 0% for foreign citizens, 35% of the average salary in the country for citizens of the Republic of Belarus | Deductions to the Social Security Fund |
| 10 years | Non-deterioration of operating conditions |
| No | Control checks |
| Performing all administrative procedures in one place: registration of legal entities and residents. Solution of migration, customs, tax, permit issues. | Comprehensive service "One station" |
| Possibility of parallel design and construction. Application of technical standards similar to those in force abroad. Simplified procedure for acceptance of constructed facilities for operation. | Incentives in the construction of facilities |
OFFICIAL WEB-SITE
HTP
HTP
Tax incentives
| 0% | Profits tax |
| 0% | VAT |
| 0% | Offshore fee |
| 0% | Real estate tax |
| 0% | Tax on income of foreign organizations |
| 0% | VAT and income tax on mining, purchase/sale and exchange of cryptocurrencies, other operations with tokens; |
| 0% for the construction period, but not more than 3 years | Land tax |
| 5% | Tax on income of foreign organizations (when a foreign organization pays dividends from an HTP resident) |
Customs incentives
| 0% | Customs fees and VAT |
| 180 days | Visa-free stay |
Other incentives and preferences
| A reduction factor of 0.5 can be applied | Rent |
| Liberation in terms of income exceeding the average monthly salary in the republic | Insurance contributions from wages |
| No | Special permits related to employment of foreign employees |
| Simplified procedure | Temporary residence permit for foreign employees |
OFFICIAL WEB-SITE
Activities in the territory of medium, small urban settlements, rural areas
Activities in the territory of medium, small urban settlements, rural areas
Tax incentives
| 0% within 7 years | Income tax |
| 0% within 7 years | Profits tax |
| 0% within 7 years | Real estate tax |
Customs incentives
| 0% | Customs fees and VAT |
Other incentives and preferences
| Liberation within 7 years | State fee for the issuance of licenses |
| Liberation within 7 years The right not to calculate and pay other taxes, dues (fees) The right to independently determine the conditions, volumes, types of purchased raw materials, components and materials, etc. Liberation from the mandatory conclusion of transactions at exchange auctions The right to independently determine suppliers (contractors, performers) or buyers of products, goods (works, services) | Mandatory sale of foreign currency |
Official site
South-Eastern region of Mogilev Oblast
South-Eastern region of Mogilev Oblast
Tax incentives
| 10% within 7 years | Income tax |
Other incentives and preferences
| 24% within 7 years | Pension insurance |
| 50% from the national budget, 50% from the budget of Mogilev Oblast | Financing the costs of creating engineering and transport infrastructure for the implementation of projects in agriculture and industry |
| 20 years at 1% per annum | Preferential loans for individuals in the construction of housing |
| Up to 35% from the national budget | Reimbursement of capital costs incurred in the implementation of investment projects |
Special economic zone "Bremino-Orsha"
Special economic zone "Bremino-Orsha"
Tax incentives
| 0% within 9 years | Income tax |
| 0% within 20 years | Real estate tax |
| Withdrawal in full | VAT on construction and equipment of facilities |
| 0% within 15 years | VAT on the sale |
| 0% within 5 years from the date of declaration of profit | Income tax and dividend tax |
| 5% until 2028 | Royalty tax |
| 0% | Offshore fee |
Customs incentives
| 0% | Customs duties and VAT |
| 80 countries worldwide | Visa-free stay |
| No | Terms and methods of completion of foreign trade operations |
Other incentives and preferences
| Until 2033 | Non-inclusion of exchange rate differences in the composition of non-operating income and expenses for calculating income taxes |
| Until 2028 | Guarantee of preservation of the legal regime (in taxation) |
| Lease of land plots 99 years Negotiated rate Possibility to sublease the land plot No prior approval of the location of the land plot is required It is not required to issue a town-planning passport | Land relations |
| Requirements for the purchase of goods (works, services) do not apply Free pricing Construction according to foreign standards (without adaptation) Development of pre-project documentation is not required Possibility of parallel design and construction | Incentives in the construction of facilities |
OFFICIAL WEB-SITE
Investment agreement
Investment agreement
Spreads throughout the area
Tax incentives
| Withdrawal in full | VAT |
| 0% | Land tax |
Customs incentives
| 0% | Customs fees and VAT |
Other incentives and preferences
| No auction No rent No fee for the right to conclude a lease agreement | Provision of a land plot |
| Implementation of construction in parallel with the development, examination and approval of the necessary project documentation for subsequent stages Construction of facilities with the right to remove flora items without compensation payments | Incentives in the construction of facilities |
| Liberation | Compensation for losses of forestry and agricultural production |
| Liberation Opportunity to receive individual incentives and preferences | State duty for the issuance of special permits for the right to engage in labor activity to foreign citizens |
Technoparks
Technoparks
Tax incentives
| 10% | Profits tax |
| Liberation in the amount transferred to the Innovation Development Fund, but not more than 50% | Profits tax Tax under the simplified taxation system |
| 0% | Real estate tax |
| 0% | Land tax |
| Liberation by decision of local Councils of Deputies | Taxes and fees paid to local budgets |
Customs incentives
| 0% | Customs fees |
| 0% | VAT |
Other incentives and preferences
| Reduction coefficient 0,1 – 0,9 | Premises for rent |
| Ready-made infrastructure, information support, professional engineering and consulting services | Residents support |
| Possibility of financing from the Innovative Development Fund Opportunity to finance projects from state innovation funds | Financial instruments |
© National Agency of Investment and Privatization, 2024
We are in social networks
