Belarus has introduced accelerated depreciation and VAT exemptions for robotics under Edict No. 198, permitting a 150% depreciation rate for profit tax purposes, full VAT exemptions on imported robotics manufactured within the last year, and 100% input VAT deductions on robotics components, with enhanced commercial rights for High Technology Park residents through 31 December 2030.

RF Report

Belarus has introduced new tax incentives to promote the robotisation of its economy under Edict No. 198 of 17 June 2026.

Legal entities implementing robotics are eligible for the following tax incentives:

Key tax incentives

  • Depreciation: Companies can apply a 150% depreciation rate for profit tax calculations on robotics acquired on or after 1 January 2026.
  • VAT exemptions: Importing new robotics (manufactured within the last year) is exempt from VAT. Furthermore, manufacturing and engineering organisations can import robotics components tax-free.
  • VAT deductions: Legal entities can claim a full 100% deduction on input VAT for goods, services, and rights that make up the initial accounting value of the robotics, claimable in the period they are registered as fixed assets.

To claim these benefits, companies must obtain an official report from an authorised state body confirming the imported or purchased goods are classified as robotics or relevant components.

Expanded rights for high technology park (HTP) residents 

The decree provides specific commercial benefits to residents of the High Technology Park whose business projects involve the development and manufacturing of robotics. These entities are granted the right to generate revenue through:

  • Selling components necessary for the repair, warranty, and post-warranty servicing of the robotics they have developed and produced.
  • Leasing out their proprietary robots and robotic complexes.
  • Granting third parties the right to use their trademarks (means of individualisation) during the sale, repair, and servicing of the HTP resident’s robotics

The tax incentives entered into force on 1 July 2026 and will remain in effect through 31 December 2030.