Unified Tax on the Manufacturer of Agricultural Products – 2% of gross receipt from sales of goods (work, services), other property, and income from extra-sale operations.

 

Tax for the Economic Entities which Use a Simplified Taxation System – 10% of gross receipt from sales of goods (work, services), other property, and income from extra-sale operations.

 

Gambling Business Tax – The rate of gambling business tax shall be set by the President of the Republic of Belarus as a fixed amount.

The objects of taxation are: gamble tables, game-playing machines, totalizator’s cash desks, bookmaker offices’ cash desks.

 

Tax on Income from Lottery Activity – 8% of difference between the amount of proceeds from lottery process organization and the amount of the charged prize fund of the lottery.

 

Single Tax for Individual Entrepreneurs or other Natural Persons – the tax rate is set by the Regional and Minsk City Council of Deputies within the limits of basic rates approved.

 

Taxation in Free Economic Zones – being subject to a special legal regime,free economic zones residing companies pay a limited list of taxes and have income tax and VAT privileges as specified in the Decree №262 dated June 9, 2005.

 

Taxation of Hi-Tech Park Residents – the Hi-Tech Park residing companies enjoy rather significant tax privileges specified by the Decree №12 dated September 22, 2005 exempting their from payment of all basic taxes (VAT, profit tax, and the so-called “operating” dues etc).