though they are not envisaged in the law directly. These incentives are defined individually in each separate case. Source: Ernst & Young. Doing Business in Belarus 2012 Free Economic Zones Free economic zones (FEZ) are territories with a special regime for entrepreneurial activity and with special incentives for business development, e.g., tax and customs benefits. Belarus has six FEZs: FEZ Brest, FEZ Minsk, FEZ Gomel-Raton, FEZ Vitebsk, FEZ Mogilev and FEZ Grodnoinvest. The following key benefits exist: Exemption from corporate profit tax (CPT) for five years from the date of first profit declaration. Profit from uncovered activity is subject to profit tax at the general rate of 18%. Subsequently, tax is paid at a rate that is cut by half, but that is no more than 12%. Since the CPT rate was reduced from 24% to 18% in 2012, FEZ residents are to calculate CPT at the rate of 9%.
23649 5100602-1Visusti 58.98246225.990041 23649 Koeru vald 25370 5100601-1Visusti 58.98221325.990183 25370 Koeru vald 92629 4900717-1Visusti 58.62898626.514618 92629 Palamuse vald 91379 4900718-1Visusti 58.62885226.514819 91379 Palamuse vald 23651 5100604-1Visusti tee 58.98873225.981485 23651 Koeru vald 26772 5100603-1Visusti tee 58.98868425.982395 26772 Koeru vald 38179 Vitebsk 55.19000030.189999 38179 4663 21564-1 Viti 59.42172824.351442 4663 Harku vald 4664 21565-1 Viti 59.42129324.349676 4664 Harku vald 134713 47212-1 Viti tankla 59.44532024.380936 134713 Harku vald 134714 47213-1 Viti tankla 59.44541824.380850 134714 Harku vald 28279 4400884-1Vitsiku 59.34966627.241966 28279 Kohtla vald 28280 4400883-1Vitsiku 59.34987227.242122 28280 Kohtla vald
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