Unified Tax on the Manufacturer of Agricultural Products

2% of gross receipt from sales of goods (work, services), other property, and income from extra-sale operations.

• Decree of the President of the Republic of Belarus No. 27 dated July 13, 1999 “On Unified Tax Introduction for the Manufacturers of Agricultural Products”

Tax for the Economic Entities which Use a Simplified Taxation System

10% of gross receipt from sales of goods (work, services), other property, and income from extra-sale operations.

• Law of the Republic of Belarus No. 121-3 dated December 31, 1997 “On Simplified Taxation System for Small Business Entities”

Gambling Business Tax

The rate of gambling business tax shall be set by the President of the Republic of Belarus as a fixed amount.

The objects of taxation are: gamble tables, game-playing machines, totalizator’s cash desks, bookmaker offices’ cash desks.

• Decree of the President of the Republic of Belarus No. 9 dated January 10, 2005 “On Approval of Regulations of Gambling Business Conduct in the Territory of the Republic of Belarus”

Tax on Income from Lottery Activity

8% of difference between the amount of proceeds from lottery process organization and the amount of the charged prize fund of the lottery.

• Decree of the President of the Republic of Belarus No. 19 dated April 23, 1999 “On Fixing the Tax on Income from Lottery Activity”