of June 17, 2026 No. 198
About robotization stimulation
For the purpose of stimulation of creation of productions and demand for robots and robotic complexes:
1. Determine that till December 31, 2030:
1.1. legal entities in case of calculation of the income tax have the right to include in structure of production costs and sales of goods (works, services), property rights the depreciation charges on the robots and robotic complexes accepted to financial accounting since January 1, 2026 using raising 1,5 coefficient;
1.2. the Republic of Belarus imported by legal entities on the territory robots and robotic complexes from the date of which production (release) there passed no more than one year is exempted from the value added tax;
1.3. the components of robots and robotic complexes imported by the manufacturing organizations or the production and engineering organizations on the territory of the Republic of Belarus are exempted from the value added tax.
2. Legal entities in that accounting period in which robots and robotic complexes are accepted to financial accounting as fixed asset objects, but no later than December 31, 2030 have the right to accept to deduction in full * the tax amounts on value added recognized by the tax deductions (except for the tax amounts which are not deductible according to the legislation), shown ** in case of acquisition in the territory of the Republic of Belarus (the Republic of Belarus paid when importing to the territory) of goods (works, services), property rights which cost created in financial accounting original cost of robots and robotic complexes as fixed asset objects.
______________________________
* Irrespective of the tax amounts on value added estimated from turnovers on sales of goods (works, services), property rights.
** Actually paid - for the tax amounts on value added estimated according to obligations according to Item 1 of article 114 of the Tax Code of the Republic of Belarus.
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