The legal regime of the Hi-Tech Park (HTP) is one of the defining features of the Belarusian IT industry, shaping unique conditions for software development companies and export-oriented teams. Over the years, the Hi-Tech Park has evolved not just into a platform for technology businesses, but into a distinct legal mechanism with its own rules, requirements, and format of interaction with the state. It is important to understand that HTP is not an ecosystem or a geographical zone — it is a special legal regime regulating the activities of IT companies.

Today, many entrepreneurs, specialists, and investors continue to view HTP as a tool for process optimization, expanding international operations, and simplifying legal interaction with the state. However, despite the strong recognition of the HTP brand, the legal regime itself is often misunderstood: people confuse the powers of its governing bodies, fail to distinguish between requirements for residents, or assume the existence of special taxes or rules that do not actually exist.

In this article, we will break down what the HTP legal regime represents today, which bodies govern it, what benefits resident companies receive, which advantages work in practice, and in which cases joining the HTP is a rational step for a business.

The Legal Nature of HTP: What It Really Is

The legal regime of the Hi-Tech Park is a unique regulatory model for IT businesses in Belarus that is commonly misinterpreted. Many continue to view the HTP as a “territory,” “cluster,” or even an “ecosystem,” while in reality the HTP is solely a legal regime applied to companies that have obtained resident status. It is not connected to any particular building, office, or physical business location. Any company may become an HTP resident regardless of where its employees or infrastructure are located in Minsk or in the regions.

HTP as a Special Legal Regime

The main feature of the HTP is not a place, but the rules under which resident companies operate. The regime includes:

• special tax conditions,
• simplified rules for conducting foreign trade activities,
• specific requirements for types of activities,
• regulatory guarantees and obligations for residents.

Companies do not receive an office “in the Park” and are not united into a cluster based on physical proximity. The HTP is not a technopark in the classical Western sense and not an “IT free economic zone.” It is a legal status that allows companies to apply special legal norms that differ from the general rules in Belarus.

This understanding is essential for correctly assessing what the HTP offers: it does not create infrastructure, but provides legal instruments aimed at developing the IT industry and technological service exports.

Key Legal Features of the HTP

The legal regime of the HTP is based on several core components:

1. A specific list of permitted activities

Only companies whose work corresponds to the established fields may become residents: software development, computer services, R&D, data processing, gaming industry, fintech, educational IT projects, etc. Registration is not open to all — compliance with the list is mandatory.

2. Special tax conditions

Residents enjoy unique tax benefits unavailable outside the HTP regime. These include:

• corporate income tax,
• social security contributions,
• VAT on exported IT services.

This is the component that made the HTP the main growth driver for IT companies in the country.

3. Export orientation

The regime is designed in part for companies working with international markets.

4. Special administrative procedures

Residents follow separate rules when interacting with supervisory authorities and the Secretariat of the Supervisory Board, including simplified procedures and specific reporting formats. This lowers the administrative burden and contributes to predictable business operations.

Who Can Become an HTP Resident

The following entities may obtain HTP resident status:

1. Legal entities registered in Belarus

Only companies can join. Sole proprietors (individual entrepreneurs) cannot — the regime is designed for corporate structures.

2. Companies that meet the list of permitted IT activities

This is a strict requirement: the company’s actual work must fall within the designated fields.

3. Businesses capable of proving the reality and competence of their operations

The Supervisory Board evaluates not only formal compliance with activity types but also the actual ability to provide the declared services: team qualification, experience, and technical resources.

4. Companies with export potential

Priority is given to projects focused on foreign clients. Export of IT services was one of the central goals behind the creation of the HTP.

Governance Structure of the HTP

Understanding the HTP legal regime requires not only awareness of its tax and regulatory features, but also of how it is governed. Contrary to popular belief, there is no “HTP Administration” as a separate legal entity. The regime is governed by the Supervisory Board and its Secretariat — the key institutions that define the policy and practical functioning of the HTP.

Who Governs the HTP: The Role of the Supervisory Board

The Supervisory Board of the HTP is the main governing body. It:

• determines the development strategy of the HTP,
• decides on the admission and removal of resident companies,
• monitors compliance with the regime’s conditions,
• reviews reporting and oversees resident obligations.

It forms the rules of the game, clarifies criteria for participants, determines the admissibility of new activities, and responds to changes in the IT sector.

The Board includes representatives of state bodies, technical experts, and specialists in innovation policy, ensuring a balance between governmental interests and business needs.

Functions of the Secretariat of the HTP Supervisory Board

The Secretariat is the executive and administrative body supporting the work of the Supervisory Board. It is often incorrectly referred to as the “HTP Administration,” but from a legal standpoint, such an entity does not exist — only the Secretariat.

The main functions of the Secretariat include:

• receiving and conducting the initial review of documents submitted by companies,
• preparing analytical materials for Board meetings,
• providing organizational support for the admission procedure,
• monitoring existing residents, including collecting and analyzing reports,
• informing companies about requirements and changes in the legal regime,
• facilitating communication between state bodies and HTP residents.

The Secretariat does not make independent decisions about admission or removal; it prepares materials and ensures administrative processes.

How Admission and Removal Decisions Are Made

The process of joining the HTP is formalized. The Supervisory Board makes the final decision based on submitted documents, the business project, industry specifics, and compliance with the established types of activities.

Admission process:

Step 1. Submission of documents

A legal entity submits a package of documents to the Secretariat: a business project, competency evidence, activity descriptions, and company information.

Step 2. Document verification

The Secretariat analyzes the materials, clarifies the information, checks compliance with the activity list, and prepares a conclusion for the Supervisory Board.

Step 3. Supervisory Board meeting

The Board reviews the materials, may ask questions, request additional data or expert evaluation, and makes a decision by simple majority.

Step 4. Decision on admission (or refusal)

If the company meets the requirements, it is granted HTP resident status.

Removal from the HTP

The process mirrors admission:

• review of violations (non-compliance with activity types, lack of IT focus or innovation, failure to meet obligations, providing inaccurate information),
• preparation of materials by the Secretariat,
• decision by the Supervisory Board.

Thus, the governance of the HTP is a transparent, multilevel system where key decisions are made collectively and control is ongoing.

Advantages of the HTP Legal Regime

The HTP legal regime is one of the key instruments for developing the IT business in Belarus. Over many years, it has facilitated the inflow of investments, increased exports, and helped create a strong technology sector. The benefits of the regime are not limited to reduced tax burdens — HTP provides a comprehensive set of legal and administrative conditions that are rarely found in standard regulations. This combination makes HTP an attractive long-term model for technology companies.

Tax Preferences: Exemptions and Reduced Rates

Tax incentives are a central element of the HTP legal regime, including:

1. Reduced tax rates for resident companies

HTP residents benefit from a special tax regime that significantly lowers costs and increases project profitability.

2. Tax exemptions on exported IT services

Since the HTP is oriented toward the export of IT products and developments, the regime provides exemptions for certain operations from taxation, positively affecting net income and simplifying settlements with foreign clients.

As a result, the overall tax burden for HTP residents is lower than for companies outside the regime, creating a tangible financial advantage, especially for outsourcing and product-focused projects with high profitability.

Special Conditions for Foreign Economic Activity

The HTP was created primarily as a regime for IT export, so resident companies enjoy several benefits:

• Simplified currency operations — fewer restrictions when working with foreign currencies and international counterparties.
• The ability to conduct transactions in various currencies without excessive bureaucracy.
• Reduced administrative burden for importing and exporting services.
• Simplified requirements for supporting documents and reporting for foreign trade contracts.

These tools allow residents not only to speed up transactions but also to reduce operational risks associated with international transfers and currency control.

Legal Guarantees and Simplified Interaction with Government Bodies

The Secretariat of the HTP Supervisory Board serves as a link between the state and residents, providing guidance, coordination, and process support. This reduces administrative barriers and allows companies to focus on product development rather than bureaucracy.

Why Many IT Companies Choose HTP as a Long-Term Model

For most technology companies, the HTP legal regime remains attractive due to a combination of factors:

1. Cost reduction and increased profitability

Companies achieve significant savings on taxes and operational expenses, which is especially important for fast-growing teams.

2. International orientation

HTP simplifies work with foreign clients, making the regime ideal for outsourcing and product companies whose main market is outside Belarus.

3. Transparent rules and stability

The regime has existed for many years and remains one of the most consistent and predictable mechanisms of state regulation in the IT sector.

4. Flexibility and growth support

Residents are companies that require minimal bureaucracy and maximum opportunity for scaling. HTP provides precisely these conditions.

Therefore, despite economic changes, the HTP legal regime remains an important instrument for companies seeking to develop their business in Belarus and operate in international markets.

When Joining the HTP Is Justified

The HTP legal regime offers significant advantages, but it is not universal for all companies. To determine whether joining the Hi-Tech Park is a rational decision, it is important to consider the business specifics, revenue structure, client types, and strategic goals. Below are situations in which HTP resident status is justified and provides tangible benefits.

Companies for Whom the Regime Is Particularly Beneficial

The HTP is especially suitable for companies that:

1. Operate in software development or related IT services

If activities match the approved directions, the company gains access to incentives and simplified regulation.

2. Have stable export of services

For companies whose main revenue comes from foreign clients, HTP reduces operational and tax costs, positively impacting profitability.

3. Plan for scaling

The regime benefits fast-growing teams actively hiring employees: personal income tax incentives make labor costs more economical.

4. Work in high-margin IT segments

Outsourcing, product development, SaaS, gaming, fintech, and high-tech R&D projects — in these niches, HTP tax advantages are most tangible.

Scenarios for Product, Outsourcing, and R&D Teams

Different types of IT businesses benefit from HTP in different ways:

Product companies:

• High development and testing costs are offset by reduced tax burdens.
• A more advantageous model for paying employee rewards.
• Simplified handling of international subscriptions, licenses, and digital products.

Outsourcing teams:

• Benefit most from HTP’s export orientation.
• Can offer competitive rates to clients through tax optimization.
• A significant portion of contract value remains within the company rather than going to mandatory payments.

R&D divisions:

• Enable long-term projects with high personnel costs.
• Convenient model for attracting foreign clients and investors.
• Predictable tax and administrative environment — a key factor for scientific and technical centers.

Impact of HTP on International Deals and Work with Foreign Clients

For IT companies focused on foreign markets, HTP resident status provides a tangible competitive advantage:

• Faster settlements with foreign counterparties due to simplified currency procedures.
• Minimization of tax costs, lowering service prices and increasing global competitiveness.
• Transparent legal model, understandable and predictable for international clients.
• Ability to operate under international cooperation models (SaaS, B2B commerce, software licensing).

For foreign partners, this also signals stability: HTP is a well-known and organized regime, making collaboration with residents more comfortable.

Conclusion

The HTP legal regime remains one of the most significant tools for developing the IT industry in Belarus. It provides companies not only with tax and administrative advantages but also creates a predictable, convenient, and export-oriented legal environment. For product, outsourcing, and R&D teams, joining HTP can be a strategic step that increases profitability, simplifies interaction with foreign clients, and strengthens competitive positions in international markets.

However, the decision to join requires careful analysis: alignment with activity types, business structure, growth plans, and operational model. Companies for which IT is the core focus gain the maximum benefit, while for others, joining may be less rational.

If you are considering joining HTP resident status, it is important to prepare documents correctly, take into account the requirements of the Supervisory Board, and plan a business model aligned with the regime’s specifics.

Our team is ready to assist at every stage — providing consultation, evaluating the feasibility of joining, preparing documents, and supporting the submission process.

This ensures you reduce risks, speed up the process, and gain confidence that your IT business is fully benefiting from the legal advantages of the HTP regime.

How to contact us 

For more information or a consultation on joining HTP in Belarus, do not hesitate to contact us. We are here to help and support you.

Phone and email communication options are available for your convenience:

• +375293664477 (WhatsApp/Telegram/Viber);
• info@spex.by.