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Free
Economic Zone
"Grodnoinvest"

TAXATION OF FEZ RESIDENTS IS TWO TIMES LOWER
TAXATION
of exporter-enterprises of the Republic of Belarus
(% from the proceeds)
TAXATION
of FEZ "Grodnoinvest" residents
(% from the proceeds)
TAXATION
of enterprises residents of the Republic of Belarus
when selling goods in Belarus
(% from the proceeds)
TAXATION
of FEZ “Grodnoinvest” residents
when selling import substitution production in Belarus
(% from the proceeds)

Special treatment of the tax regulation exists on the territory of FEZ “Grodnoinvest” which ensures quick pay back period of investments.

Not paid:

  • Profit tax from the realization of production (works and services) of own manufacture within the first 5 years from the moment of profit declaration;
  • Collection to the republican support fund of the producers of agricultural production, food and agrarian science when selling goods (works and services) beyond the boundaries of the Republic of Belarus;
  • Real estate tax if a building is located in FEZ and involved in the activities of a FEZ resident.

Paid:

  • VAT - 50% from a taxable sum when selling import substitution goods in Belarus, except a tax rate of 10(9,09)%.

Paid by a two times lower rate :

  • profit tax from the realization of production (works, services) of own manufacture starting from the 6 th year of the profitable activity of an enterprise.

International agreements on avoidance of double taxation act on the territory of FEZ “Grodnoinvest”.

Comparative table of taxation of enterprises-residents of the Republic of Belarus and residents of FEZ “Grodnoinvest” can be found here.
©Administration of FEZ "Grodnoinvest"

tel./fax: +375.152.43-01-75; +375.152.41-86-87
e-mail: