Activities in the territory of medium, small urban settlements, rural areas

The power of preferential regimes applies to commercial organizations and individual entrepreneurs located in the territory of medium-sized, small urban settlements, rural areas.

Information: the territory of medium, small urban settlements, rural areas is understood as the territory of the Republic of Belarus, with the exception of the territory of some cities.

Benefits for companies in small towns

Exemption from:

1. Income tax (exemption for 7 years from the date of state registration, for the sale of goods (works, services) of own production);

2. Real estate tax (exemption for 7 years from the date of state registration for buildings and structures);

3. Customs duties (exemption from import customs duties in respect of imported goods contributed to the statutory fund, from the date of manufacture of which no more than 5 years have passed for certain goods items);

4. Income tax (exemption for 7 years);

5. State duties (exemption for the issuance of a special permit (license) for legal entities and individuals to carry out certain types of activities (including those related to specific goods (works, services), making changes and (or) additions to it, extending its validity);

6. Local taxes and duties

Other benefits:

1. The right not to calculate and pay other taxes, duties.

2. Regional Councils of Deputies may establish reduction coefficients in the amount of not more than 0.5 to the single tax rates.

3. Exemption from the mandatory conclusion of transactions at exchange auctions.

4. The right to independently determine suppliers (contractors, performers) or buyers of products, goods (works, services).

5. The right to independently determine the conditions, volumes, types of purchased raw materials, components and materials, as well as the conditions, volumes and types of sales of manufactured products, goods (works, services) of own production.

6. The right to insure your property interests with insurance companies, insurance brokers established outside the Republic of Belarus.

Preferential Regimes