Deductions to the Population’s Social Welfare Fund (Payments for Social Insurance)

35% of all kinds of monetary and/or in kind payments charged in favour of the workers on any grounds irrespective of sources, including remunerations under civil law contracts but excluding the listed kinds of payments to which mandatory insurance premiums to the Fund, as fixed by the Government of the Republic of Belarus, are not charged.

• Law of the Republic of Belarus No. 138-XII dated February 29, 1996 “On Mandatory Insurance Premiums Paid to the Population’s Social Welfare Fund of the Republic of Belarus”

Contingency Tax and Deductions to the State Employment Promotion Fund

4% of the wages fund.

• Law of the Republic of Belarus No. 81--З dated December 31, № 81--З “On the Budget of the Republic of Belarus for Year 2006”;
• Law of the Republic of Belarus No. 828-XI dated May 20, 1991 “On Employment of the Population of the Republic of Belarus”

Land Tax

Land tax is collected in the form of annual fixed payments per one hectare of ground area.

The object of taxation is the ground area being in possession, use or ownership.

• Law of the Republic of Belarus No. 828-XII dated December 18, 1991 “On Payments for Land”

Ecological Tax

Fixed rates: In roubles per ton.

The objects of taxation are:

• volume of used (withdrawn, extracted) natural resources;
• volume of emissions (discharge) of contaminants to the environments;
• volume of oil and gas products transported through the territory of the Republic of Belarus;
• volume of waste located in the waste-dumps; volume of goods that are placed under the customs mode of destruction and have lost their consumer properties; as well as volume of waste generated as the result of destruction of any goods placed under such mode;
• volume of minerals extracted at deposits explored at the expense of the budget funds, in value terms equal to 2800 Belarusian roubles per ton;
• volume of produced and/or imported plastic containers and other goods, that generate waste after loss of their consumer properties.

The object – is the volume of oil and oil products refined by the enterprises involved in oil refining.

• Law of the Republic of Belarus No. 1335-XI I dated December 23, 1991 “On Tax on Use of Natural Resources (Ecological Tax)”