Business peciliarities in Ukraine and Bealrus
Source: Ernst & Young. Doing Business in Belarus 2012
Tax benefits for motorway services
As mentioned before, Belarusian authorities take the country's transit status very seriously.
Among the measures involving both incentives for SMEs development as well as
maintenance of the country's road system; profits received by legal entities and individual
entrepreneurs from supplies of goods (work or services) through motorway service facilities
(e.g., motels, hotels, campsites, service and car washing stations, retail, canteens, secured
parking lots, parking lots for vans and residential trailers) is exempt from profit or personal
income tax for a period of 5 years after the establishment of such facilities. In addition,
motorway service facilities are not subject to real estate tax for a period of 2 years from the
date trading activities start.
2.5.1. Starting a business in Belarus
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