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A list of tech products

Approval of a new version of the list
high-tech products of the Republic of Belarus

The Department for entrepreneurship of Ministry of economy of the Republic of Belarus informs about the approval by the Council of Ministers of the Republic of Belarus from 10.11.2017 No. 839 new edition of the list of high-tech products of the Republic of Belarus.

The text of the resolution is available here

Reference:

In accordance with paragraph 7 of article 142 of the Tax code of the Republic of Belarus the profit of the organizations received from realization of goods of own production, included in the list of high-tech products, is subject to income tax at a rate of 10%, except in the case specified by subparagraph 1.13-3 of paragraph 1 of article 140 of the code, namely: taxation of tax exempt profits received from realization of goods of own production, which are high-tech in accordance with the list established by the Council of Ministers of the Republic of Belarus in coordination with the President of the Republic of Belarus, in the case that the share of revenue, received from the sale of such goods is more than 50% of the total proceeds received from realization of goods (works, services), property rights, including revenues from rent (leasing) of the property.