07:38, 23 February 2018



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Granted privileges

In accordance with legislation, the territory of the FEZ Vitebsk has a special legal regime providing for the preferential conditions for business and investment activities, which applies to legal persons duly registered as residents of the FEZ Vitebsk in the following cases:

  1. sales of own products outside the territory of the Republic of Belarus;
  2. sales of own products on the territory of the Republic of Belarus, if it is included in the list of import- substituting goods produced by the FEZ residents and supplied to the domestic market (is abolished since 01/01/2017);
  3. sales of own production to other residents of the free economic zones of the Republic of Belarus.

Tax preferences of the FEZ Vitebsk

All taxes on the territory of the FEZ Vitebsk can be divided into 3 groups:

  1. payments for which they are not carried out;
  2. paid at the reduced rate;
  3. paid at the full rate (taxation of the FEZ "Vitebsk" residents).


Taxes and payments deductions on which are NOT performed.

- Real estate tax;

- Income tax for 10 years from the moment of declaration of profit;

- Exemption from a number of payments related to the implementation of property development

(from paying of land tax for the period of design and construction of works, from payment for the right to conclude a land lease agreement, from compensation payments of plant life objects value).


Taxes and payments paid at the reduced rate.

- VAT at the rate of 10% (instead of 20%) at the realization on the territory of the Republic of Belarus of the output products included in the list of import-substituting goods (is abolished since 01/01/2017);

- Income tax 10 years later after the first profitable year of work is paid in an amount equal to 50% tax rate (9% instead of 18%).


Taxes and payments paid at the full rate.

- Excise duties on manufactured goods;

- Environmental tax;

- Land tax;

- Contributions to the Social Welfare Fund;

- Offshore collection;

- Income tax on individuals of the Republic of Belarus.

Benefits shall take effect from the 1st day of the month following the month of the conclusion of the contract with the FEZ Administration on activity conditions in the FEZ Vitebsk.

Therefore, tax benefits allow the investor to reduce the company's cost loading by 30-40%, as compared to other economic entities in Belarus

Customs preferences in the FEZ Vitebsk.

Since July 6, 2010, the date of entry into force of the Treaty on the Customs Code of the Customs Union dated November 27, 2009 for the Republic of Belarus, the main document regulating the procedure and conditions of the application of customs legislation for the FEZ residents is the Agreement on Issues of Free (Special, Particular) Economic Zones in the Customs Territory of the Customs Union and Customs Procedure of the Free Custom Zone (hereinafter - the Agreement)

The customs territory of the Customs Union is the customs territory of the Republic of Belarus, the Russian Federation, the Republic of Kazakhstan, the Republic of Armenia and the Kyrgyz Republic.

For each resident of the FEZ, upon his application, the boundaries of the free customs zone (hereinafter – the FCZ) are defined and after that he has the right to place the imported foreign goods (at the discretion of the resident, as well as the goods of the Customs Union) under the customs procedure of the FCZ.

The FCZ is a customs procedure under which goods are placed and used within the FEZ territory or part thereof without paying of customs duties and taxes as well as without application of non-tariff regulation regarding foreign goods and without application of prohibitions and restrictions in respect of the goods of the customs union.

Features of the FCZ customs procedure, calculations and payments of customs duties and taxes at receiving goods under the FCZ customs procedure.

Financial preferences in the FEZ Vitebsk.

The FEZ residents are exempted from the mandatory sale of foreign currency.

© 2016 | FEZ "Vitebsk"