"after1" - 1 õppematerjal

Business peciliarities in Ukraine and Bealrus

Since the CPT rate was reduced from 24% to 18% in 2012, FEZ residents are to calculate CPT at the rate of 9%. Exemption from real estate tax on buildings and construction (including over-normative construction in progress) situated on the territory of the relevant FEZ, irrespective of the way in which they are used. The benefit for FEZ residents registered prior to 1 April 2008 will remain unchanged through 31 March 2015, while for FEZ residents registered after1 April 2008, it will remain unchanged for seven years following the date of registration. Exemption from land tax on land provided for construction during engineering and construction, but for not for more than five years from the registration date (for FEZ residents registered after 1 January 2012). For FEZ residents registered prior to 1 January 2012 the benefit applies till 1 January 2017, but for not more than five years from the registration date.