Corporate income tax changes – 2011
|Approved Changes|Belarus

The Law N 174-Z of 15 October 2010 introduced a number of changes into Chapter 14 "Corporate Income Tax" of the Tax Code. The changes will become effective as of 1 January 2011.
The major changes are:
| - | the conditions for the exemption of profits reinvested in fixed assets and housing are simplified, but such an exemption may not exceed 50% of all profits; | |
| - | …