For the investor

Information for investors

Requirements for residents:
– investments from RUB 120 mln (whereof at least RUB 40 mln should be invested during the first three years);
– registration of a legal entity in the municipal district, where a SEZ is located
Tax benefits
Customs benefits
Ready-made infrastructure
Transport accessibility, proximity to federal motorways
Managing company services (support of investment projects, outsourcing services for housekeeping needs)
Land lease benefits
— 2% of the COP per year,
– decreasing coefficient for 0.001 for the construction period,
— decreasing coefficient 0.5 for investments >360 million rubles.
0, 7 for investments >240 million rubles.
0, 9 for investments >120 million rubles.
On average, the cadastral value of land on the territory of a SEZ is 1.75 mln rubles per ha

TYPE OF BENEFIT	SOURCE OF BUDGETING	GENERAL REGIME	For SEZ
Corporate Income tax	Federal budget	3%	2%
	Regional budget	17%	First 5 years * – 0%
			the second 5 years – 5%
			after 12 years – 13,5%
Corporate assets tax	Regional budget	2,2%	0%
			10 years since property registration
VAT	Federal budget	20%	20% (0%)**
Land tax	Local budget	1,5%	0%
			5 years from the title registration date
Transport tax	Regional budget	10 – 250 rub/h.p.	within 10 years from the date of obtaining the SEZ resident status in relation to trucks, buses, other self-propelled vehicles, pneumatic and tracked vehicles and mechanisms.
* from the year of the first profit ** in case of goods delivery within the duty-free zone and SEZ residents, as well as exemption from import customs duties and taxes on foreign equipment for the period when this equipment is in the SEZ