Taxes and payments from which deductions are not made.
Surplus value tax and excises on import of goods to the territory of the FEZ "Vitebsk"
Petroleum sale tax;
Real estate tax;
Profit tax for 5 years from the moment of profit declaration
Local purpose dues:
due on keeping and development of infrastructure of the city;
Single receipts due;
Customs tax on the imported goods to the territory of the FEZ.
Taxes and dues paid on preferential terms.
50% reduction of vat payments of realization of import-substitution production;
single due (1% instead of 4%) on fund wage pay;
profit tax 5 years later after the first profitable year of work (12% instead of 24%).
Full pay taxes and dues.
Excises on produced goods (oil products ets);
Deductions to the fund of social protection of the population;
Income tax from physical people of the Republic of Belarus.
Preferences come in power from the first day of the month following the month of making agreement with the administration of the FEZ on the conditions of business activity on the territory of the FEZ "Vitebsk".
For a period of functioning the FEZ "Vitebsk" (30 years) increase of range and rate of taxes is not allowed. International agreements of avoiding double taxation are active on the territory of the FEZ "Vitebsk".
Thus tax preferences allow the investor to reduce financial load of an enterprise on 39-40% in comparison with other economical subjects in Belarus.
Customs preferences in the FEZ "Vitebsk" on the territory of the FEZ "Vitebsk" in accordance with state Customs committee of the Republic of Belarus for every resident of the FEZ a territory of Free Customs Zone is determined.
On the territory of FCZ in established order customs registration of imported foreign goods and also exported goods from its territory, which are the products of their own production is made.