PSEDA
Priority Social and Economic Development Area (PSEDA) is a part of the territory of a constituent entity of the Russian Federation, where, in accordance with the decision of the Government of the Russian Federation, a special legal regime for conducting entrepreneurial and other activities has been established in order to create favorable conditions for attracting investments, ensuring accelerated socio-economic development and creating comfortable conditions for normal life of the population.
Tax exemptions
Tax | % |
---|---|
Income tax (the first 5 years) | 5% (instead of 20%) |
Income tax (the second 5 years) | 12% (instead of 20%) |
Property tax (during the period of PSEDA) | 0% (instead of 2.2%) |
Land tax (during the period of PSEDA) | 0% (instead of 1.5%) |
Insurance contributions paid to the State non-budgetary funds |
7.6% (instead of 30%) |
Requirements to residents
Minimum amount of investments | Job opportunities |
---|---|
2.5 Mio rubles (in the 1st year after the inclusion of the legal entity in the register of residents) |
for new legal entities - 10 units (for legal entities with operational capacities - not less than the average number of employees of a legal entity for the last 3 years) |