Special economic zones in Russia: a short guide for investors

Since 2005, Russia has created and successfully develops Special Economic Zones (hereinafter – SEZ).

SEZ is a part of the region’s territory, operating under the preferential regime of entrepreneur activities, which can also apply the procedure of free customs zone. The possibility of using the specified preferential mode is featured by the companies (in individual cases – by individual entrepreneurs), having received the status of the SEZ resident.

The law addresses the following types of SEZs:

  • technology innovative SEZ;
  • industrial production SEZ;
  • tourism and recreational SEZ;
  • port SEZ.

The law firm Mikhail Fadeev and Partners provides legal support for projects implemented in the SEZ territory, as well as provides comprehensive advice to investors on the acquisition of SEZ resident status.

Specialists of the law firm Mikhail Fadeev and Partners prepared a brief overview of all SEZs in Russia, which allows the investor assessing prospective opportunities of business development in each SEZ.

No.SEZ nameLocationBrief description of tax and customs preferences for the SEZ residentSEZ web-site containing full information about SEZ and opportunities provided to SEZ residents
 

Technology Innovative SEZ

1.Technopolis Moscow SEZMoscowIncome tax:

– 2% (until 2021),

– 3% (from 2021 to 2028);

Property tax:

– 0% – for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Import customs duty:

– 0%;

VAT when importing goods:

-0%.

https://technomoscow.com/
2.Dubna SEZ

 

Moscow Region, DubnaIncome tax:

– 2% (for the first 8 years from the date of acquisition of the resident status)

– 7% (from the 9th to the 14th year of residency),

– 15.5% (from the 15th year of residence);

Property tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

0% – for the first 5 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status;

Import customs duty:

0%

VAT when importing goods:

0%.

http://oezdubna.ru/en/
3.Istok SEZMoscow Region, FryazinoIncome tax:

– 2% (for the first 8 years from the date of acquisition of the resident status)

– 7% (from the 9th to the 14th year of residency),

– 15.5% (from the 15th year of residence);

Property tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

0% – for the first 5 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status.

 

http://istokoez.ru/en/
4.Saint-Petersburg SEZSaint-PetersburgIncome tax:

– 14.5 %;

Property tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status;

Mode of free customs zone.

http://realty.spbsez.ru/
5.Innopolis SEZTatarstanIncome tax:

– 2% (for the first 5 years from the date of acquisition of the resident status)

– 7% (from the 6th to the 10th year of residency),

– 15.5% (from the 11th year of residence);

Property tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status

Preferential customs duties

VAT when importing goods:

– 0%.

 

http://innopolis.ru/en/
6.Tomsk SEZTomskIncome tax:

– 13.5 % (for the first 10 years from the date of acquisition of the resident status);

Property tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status.

Import customs duty:

0%

VAT when importing goods:

– 0%.

 

http://eng.russez.ru/oez/innovation/tomsk/tomsk
Industrial Production SEZ
7.Stupino Kvadrat SEZMoscow Region, StupinoIncome tax:

– 2% (for the first 8 years from the date of acquisition of the resident status)

– 7% (from the 9th to the 14th year of residency),

– 15.5% (from the 15th year of residence);

Property tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

0% – for the first 5 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status;

Import customs duties (for production lines and raw materials):

– 0%;

VAT (for the import of production lines and raw materials)

– 0%.

https://www.gdpquadrat.com/en/
8.Uzlovaya SEZTula RegionIncome tax:

– 2% (for the first 7 years from the date of acquisition of the resident status)

– 7% (from the 8th to the 12th year of residency),

– 15.5% (from the 13th year of residence);

Property tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status;

Import customs duties:

– 0 %;

VAT when importing goods:

– 0 %.

http://en.uzlovaya.ru/
9.Lipetsk SEZLipetskIncome tax:

– 2% (for the first 7 years from the date of acquisition of the resident status)

– 7% (from the 8th to the 12th year of residency),

– 15.5% (from the 13th year of residence);

Property tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status;

Import customs duties:

– 0 %;

VAT when importing goods:

– 0 %.

http://sezlipetsk.com/en/
10.Kaluga SEZKalugaIncome tax:

– 2- 7% (for the first 10 years from the date of acquisition of the resident status)

– 7 – 12% (from the 11th to the 15th year of residency),

– 15.5% (from the 16th year of residence);

Property tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status;

Import customs duties:

– 0 %;

VAT when importing goods:

– 0 %.

http://oez.kaluga.ru/index.php?page=english
11.Moglino SEZPskov RegionIncome tax:

– 2 % (until 2019),

– 5 % (from 2020 to 2021),

– 12 % (from 2022 to 2023),

– 15,5 % (from 2024);

Property tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status;

Import customs duties:

– 0 %;

VAT when importing goods:

– 0 %.

http://www.moglino.com/en/#!about
12.Lotos SEZAstrakhan RegionIncome tax:

– 2 % (for the first 10 years from the date of acquisition of the resident status),

– 10 % (upon the expiration of 10 years from the date of acquisition of the resident status);

Property tax:

– 0 % –  for the first 12 years from the date of acquisition of the resident status;

Transportation tax:

– 0 % –  for the first 12 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status;

Import customs duties:

– 0 %;

VAT when importing goods:

– 0 %.

http://www.sezlotos.ru/en/
13.Alabuga SEZ

 

Tatarstan, YelabugaIncome tax:

– 2 % (for the first 5 years from the date of acquisition of the resident status),

– 7% (from the 6th to 10th year of residence),

– 15.5% (from the 11th year of residence to 2055);

Property tax:

– 0 % –  for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

– 0 % –  for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Import customs duties:

– 0 %;

VAT when importing goods:

– 0 %.

https://alabuga.ru/
14.Titanovaya Dolina SEZSverdlov RegionIncome tax:

– 2 % (for the first 10 years from the date of acquisition of the resident status),

– 7 % (from the 11th to 15th year of residency),

15.5 % (from the 16th year of residency);

Property tax:

– 0 % –  for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

– 0 % –  for the first 11 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 10 years from the date of acquisition of the resident status;

Import customs duties:

– 0 %;

VAT when importing goods:

– 0 %.

 

http://titanium-valley.com/eng/
15.Togliatti SEZSamara Region,  TogliattiIncome tax:

– 2 % (for the first 5 years from the date of acquisition of the resident status),

– 7 % (from the 6th to 10th year of residency),

15.5 % (from the 11th year of residency);

Property tax:

– 0 % –  for the first 10 years from the date of acquisition of the resident status;

Transportation tax:

– 0 % –  for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status;

Import customs duties:

– 0 %;

VAT when importing goods:

– 0 %.

 

http://oeztlt.ru/en/
Tourism and Recreational SEZ
16.Zavidovo SEZ

 

Tver RegionIncome tax:

– 14,5 % (from the date of acquisition of the resident status until 2021),

15,5 % (from 2022);

Property tax:

– 0 % –  for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status.

 

http://oez-zavidovo.ru/

http://eng.russez.ru/oez/tourism/tver_region/

17.Baykalskaya Gavan SEZBuryatiaIncome tax:

– 15.5 % (for the first 10 years from the date of acquisition of the resident status);

Property tax:

– 0 % –  for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status.

 

http://eng.russez.ru/oez/tourism/buryatia/bajkalskaya_gavan
18.Vorota Baykala SEZIrkutsk RegionIncome tax:

– 15.5 % (for the first 10 years from the date of acquisition of the resident status);

Property tax:

– 0 % –  for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status.

http://en.baiksez.ru/
19.Biryuzovaya Katun SEZAltai KraiIncome tax:

– 15.5 %;

Налог на имущество:

Property tax:

– 0 % –  for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 5 years from the date of acquisition of the resident status.

http://www.oaokatun.ru/

http://eng.russez.ru/oez/tourism/altai_territory/bir_katun

Port SEZ
20.Ulyanovsk SEZUlyanovskIncome tax:

– 3 % (for the first 10 years from the date of acquisition of the resident status),

– 15.5 % (from the 11th year of residency);

Property tax:

– 0 % –  for the first 15 years from the date of acquisition of the resident status;

Transportation tax:

– 0 % –  for the first 10 years from the date of acquisition of the resident status;

Land tax:

0% – for the first 10 years from the date of acquisition of the resident status;

VAT for works and services:

– 0 %.

 

http://ulsez.com/en/about-project/

It should be noted that Russia continues to move along the path of creating attractive conditions for foreign investments. On August 3, 2018, so-called “offshore zones” – Special Administrative Areas were created in Russia.

In the near future, the web-site of the law firm Mikhail Fadeev and Partners will provide a brief overview of investment opportunities of the newly created Special Administrative Areas.