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Benefits

Information on existing benefits and preferences for Kaluga industrial SEZ residents 
Federal Tax Benefits
No. Benefits/preferences Benefit/preference rate Benefit/preference validity Benefit/preference legal grounds
1 Corporate property tax

SEZ residents shall be relieved from paying property taxes provided the property:                                   

  • is included in the SEZ resident's balance sheet;                       
  • produced or purchased for activities carried out in SEZ territory;
  • is used in the SEZ territory within the framework of an agreement on SEZ establishment
  • is located in the SEZ territory.
for 10 years following the date of the propertys registration item 17 Article 381 of the Tax Code of the Russian Federation
3 Corporate income tax All types of activities 2% Article 284 of the Tax Code 
4 Value added tax and customs duties The legislation provides for free customs zone regime. In accordance with the customs procedure goods are transported to SEZ territory and are used there without paying customs duties and taxes.
5 Other corporate income tax preferences  for the period of special economic zone existence (49 years).
Expences associated with R&D works (including those, without any positive results) are recornized in the period when they are borne in their actual amount.
Increased depreciation multiplying factor in respect of own fixed assets (2 max.)  (item 2 Article 262, para.3 item 1 Article 259.3 of the Tax Code of the Russian Federation).
6 Income of foreign citizens employed by SEZ residents and belonging to a category of highly qualified personnel   is subject to personal income tax at a rate of 13% (item 3 Article3 224 of the Tax Code of the Russian Federation). Income of foreign citizens, who are not Russia tax residents, working in territories other than SEZ,   is subject to personal income tax at a rate of 30%. Individuals residing in the territory of the Russian Federation for more than 183 days within 12 consecutive months  are considered tax residents of the Russian Federation.
Apart from that such persons enjoy simplified migration regime pursuant to the Russian legislation on foreign citizens' legal status.  
Regional Tax Benefits
No. Benefits/preferences Benefit/preference rate Benefit/preference validity Benefit/preference legal grounds
1 Corporate income tax For economic activities:   Law of Kaluga Region No. 621-OZ of 29.12.2009 N 621-ОЗ On reduction of corporate tax transferred to Kaluga Region budget for investors investing in Kaluga Region and Kaluga Region SEZ residents.  
1. Manufacturing of machinery and equipment
2. Timber processing and manufacturing of wood products
3. Manufacturing of vehicles' components and engines
0% till December 31, 2017
3% from January 1, 2018 till December 31, 2020;
5% from January 1, 2021 till December 31, 2022;
8% from January 1, 2023 till December 31, 2024;
10% from January 1, 2025 till December 31, 2026;
13.5% from January 1, 2027 till the end of SEZ existence 
All other economic activities:  
5% till December 31, 2022;
9% from January 1, 2023 till December 31, 2026;
13.5% from January 1, 2027 till the end of SEZ existence
2 Transport tax 0% in respect of trucks and other self-propelled rubber-tired or tracked vehicles and mechanisms  registered and included in the balance sheets of relevant organizations registered as SEZ residents  for 10 years following the date of the vehicle's registration    
Guarantees against negative changes in the law on tax and duties 
Tax and customs benefits are provided to entities having a certificate issued by the Ministry for Economic Development of the Russian Federation, confirming the fact that the entity is registered as a SEZ resident. Legislative acts on tax and duties, affecting the standing of taxpayers being SEZ residents shall not apply to SEZ residents throughout the validity term of relevant agreements on industrial activities (except for the Russian Federation legislative acts on tax and levies applicable to excise products).
(Article 38 of Federal Law 116-FZ of 22.07.2005 On special economic zones in the Russian Federation)