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Benefits

 

 Benefits, preferences and additional tax benefits for SEZ "Kaluga" 

 

Tax

Tax rate (incl. tax breaks)

Legal grounds

1.

Corporate income tax

(tax component payable to the federal budget - current rate: 2 %; component payable to the regional budget - current rate: 18%)

For the types of economic activities given below:

1. Production of machinery and equipment

2. Woodworking, manufacturing of wood products  

3. Production of vehicles’ / vehicle engines’ parts and components  

The following rates apply:

 

0%

By December 31, 2017; (for 3 years)

3%

From January 1, 2018 till December 31, 2020; (for 3 years)

5%

From January 1, 2021 till December 31, 2022; (for 2 years)

 

8%

From January 1, 2023 till December 31, 2024; (for 2 years)

 

10%

From January 1, 2025 till December 31, 2026; (for 2 years)

13.5%

From January 1, 2027 (for the entire period of the SEZ existence)

For all other types of economic activities:

 

5%

Till December 31, 2022;(8 years)

9%

From January 1, 2023 till December 31, 2026; (for 4 years)

 

13.5%

 

From January 1, 2027 (for the entire period of the SEZ existence)

para.1., Art. 284 of the Tax Code of the Russian Federation

 

2.

Corporate property tax

(tax rates are determined in accordance with the law of the relevant region of the Russian Federation and cannot be higher than  2.2 %)

 

Special economic zone residents are relieved of the corporate property tax provided that the relevant property:

  • is included in the special economic zone resident's balance sheet
  • manufactured or purchased for production purposes for the special economic zone facility
  • used in the territory of the special economic zone under the special economic zone establishment agreement
  • is placed  in the territory of the special economic zone

 

 

 

 

para.17, Art. 381 of the Tax Code of the Russian Federation

 

 

 

 

3.

Land tax

(current rate - 1.5 %)

The special economic zone residents are relieved from paying the land tax (in relation to the land plots located in the territory of the special economic zone)

para.9 Art. 395 of the Tax Code of the Russian Federation

4. Transport tax The special economic zone residents are relieved from transportation tax.   10 ten years from the date of the relevant vehicle registration   para.10 item.1 Article. 5 of Law of Kaluga region No. 156-OZ of November 11, 2002 On Transportation Tax in Kaluga Region 

5.

Value Added Tax and Customs Duties

Special economic zones residents may apply customs procedures relieving them from paying customs duties and taxes for the goods placed and used in the territory of the special economic zone.

 

Additional special economic zone benefits

The personal income tax of foreign nationals belonging to the category of highly-qualified personnel employed by special economic zone residents equals 13% (para. 3, Art. 224 of the tax code of the Russian Federation). The personal income tax rate for foreign nationals who are not tax residents of the Russian Federation is 30%. Individuals who reside in the territory of the Russian Federation for at least 183 days in a year belong to the category of tax residents. 

 

Guarantees against negative changes in tax legislation  

Legislation acts on taxation shall not apply to special economic zone residents throughout the validity term of the agreement on industrial and production activities  in case they negatively impact the taxpayers, residents of special economic zones (however, this provision does not apply to excise goods manufacturers)  (Article 38 of Federal Law On special economic zones in the Russian Federation No. 116 of July 22, 2005)