A special economic zone is a part of the territory of the Russian Federation, which is determined by the Government of the Russian Federation and is subject to special regulations for carrying out entrepreneurial activities and other activities in order to create favorable conditions for attracting investments, ensuring accelerated socio-economic development and creating comfortable conditions for the life of the population.
Tax exemptions
| Tax | % |
|---|---|
| income tax (up to 49 years) | 2% in the federal budget, 0-13.5% in the regional budget (instead of 20%) |
| property tax (within 10 years from the moment of registration) | 0% (instead of 2.2%) |
| land tax (within 5 years from the month of obtaining the right of ownership) | 0% (instead of 1.5%) |
|
transport tax (on a vehicle used on the territory of SEZ within 10 years from the moment of its registration) |
0% |
Requirements to residents:
- minimum volume of investments - 120 Mio rubles (40 Mio rubles during the first 3 years);
- registration on the territory of municipality within the SEZ;
- implementation of investment project on the territory of SEZ.