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Preferential

 

According to the legislation on free economic zones a special legal regime including tax, customs, currency, labor and other norms is in force on the Brest FEZ territory. In the frames of this special legal regime FEZ residents pay reduced amount of taxes and duties:

 

The profit tax.

The profit of FEZ residents received from sale of goods of own manufacture within the special legal regime (for export, to other FEZ residents), is exempt from the profit tax for ten calendar years from the date of the profit declaration.

After ten years the tax is paid under the rate lowered in 2 times (9 %).

 

The tax on the real estate.

FEZ residents are exempt from the tax on the real estate.

The land use tax.

The land parcels of FEZ residents located in the FEZ borders are exempt from the land use tax, irrespective of their purpose designation.

Rent for the land parcels.

The land parcels of FEZ residents located in the FEZ borders, irrespective of their purpose designation are exempt from a rent payment.

The value-added tax.

FEZ residents do not pay the import VAT for the imported goods used for production purposes within the declared investment project.

 

 

Comparative Table of Taxation for Legal Entities.

 

Customs Payments Benefits

On the Brest FEZ territory a territory of a free customs zone (hereinafter FCZ) is defined on approval with the State Customs Committee for each of the FEZ residents.

 

 According to the established procedure the customs clearance of foreign goods entered to as well as goods of own manufacture taken out of the FCZ territory is carried out on its territory. The customs regime of a free customs zone is characterized by the following requirements:

 When foreign and domestic commodities are imported into the territory of the FCZ, the customs duties and payments shall not be collected and economic policy measures shall not be applied:

 - if the goods are imported from outside the customs territory of the Republic of Belarus or the Russian Federation,

 - if the goods are imported from the territory of the Russian Federation originating from the third countries and released to free circulation on the Russian Federation territory.

 

 When exported from the FCZ territory the customs duties and payments shall not be collected and economic policy measures shall not be applied to:

 - the goods exported to the outside of the customs territory of the Republic of Belarus or the Russian Federation (the export regime should be declared), if they are a product of own manufacture by FEZ residents, deemed to originate from the territory of the Republic of Belarus in accordance with the legislation.

 - the goods exported to the rest of the customs territory of the Republic of Belarus or to the Russian Federation territory, being the product of own manufacture by FEZ residents, deemed to originate from the territory of the Republic of Belarus in accordance with the legislation. And if they are on the List of Import-Substituting Goods which is established by the Government of the Republic of Belarus and approved by the President of the Republic of Belarus.

 - When commodities are exported by a FEZ resident to the Russian Federation, they shall be exempt from customs duties and payments in compliance with the procedure settled by the Decree of the President of the Republic of Belarus on June 9, 2005, No.262.

 

 Commodities produced by Brest FEZ residents and exported to the rest of the territory of the Republic of Belarus and outside its territory shall not be subject to quota and export licensing, with the exception of goods being the subjects of international obligations of the Republic of Belarus.

 

 There exist Custom Union space and free trade regime with the Russian Federation.