Benefits and Preferences

THE MOST FAVORABLE TAXATION TERMS AMONG RUSSIAN INDUSTRIAL SEZs

2%
Income Tax
For 10 years
(for the following years - 10%)
0%
Property Tax
For 12 years
starting from the date of property rights registration
Land Tax
For 5 years
starting from the moment of emergence of land plot ownership right
Transport Tax
For 12 years
from the moment of vehicle registration

RESULT

30%
Reduction of manufacturing costs
up to 50%
Reduced project launch time
SEZ tenants have tax immunity – they are not subject to tax legislation changes that may worsen their position

FREE CUSTOMS ZONE REGIME

0%
Import Fee,
VAT for Import  
of foreign goods: raw materials, equipment, spare parts
Export Fee,
VAT for Export
outside the Customs Union (Russia, Kazakhstan, Belarus, Armenia, the Kyrgyz Republic)

OTHER PREFERENCES

2% of the cadastral value
Preferential rental cost of land
Possibility of purchase of the land plot after the end of construction
Technical conditions for connection to utility infrastructure (on the border of land plots)