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
Tax benefits for Alga SEZ residents
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 |
Сustoms duties benefits for SEZ residents
- Import from a foreign country: import duty and VAT = 0%.
- Export duty on raw materials of foreign origin-0%
You can get a full list of all benefits and conditions by clicking download. Download