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Benefits

Tax benefits and preferences In “Kaluga” Special Economic Zone

Federal tax benefits

№ п/п Tax/preference Reduced tax/preference rate Effective period Legal provisions
1 Corporate
property
tax

Resident companies of the special economic zone will be exempt from the corporate property tax if the property:
• is included into the organization’s balance sheet;
• has been created or bought for the purpose of the activities in the special economic zone;
• is used in the special economic zone under the agreement on the creation of the special economic zone;
• is located in the special economic zone.

 

 

 

10 years starting from the
registration of the property

 

 

 

Item 17 of art. 381 of the
Russian Tax Code

2 Land tax Special economic zone residents will be exempt from the land tax
(applicable to the land plots in the
special economic zone)
5 years starting from the
moment when the title in each land plot arises
Item 9 of Art. 395 of the
Russian Tax Code
3 Income tax For all types of economic activities
2%
Art. 284 395 of the
Russian Tax Code
4 VAT and
customs
duties
Free customs zone will be a customs procedure were products are placed and used in the special economic zone as exempt from customs duties and taxes.
5 Other corporate profit tax preferences for the duration of the special economic zone (49 years).
R&D expenses (also if such research and development were not successful) will be recognized in their actual amount in the reporting (tax) period where they are incurred.
An incremental ratio of not higher than 2 can be applied to the basic depreciation rate of the organization’s own fixed assets (item 2 of art. 262 and subitem 3 of item 1 of art. 259 of the Russian Tax Code).
6 Personal income of foreign nationals defined as highly qualified specialists and employed by SEZ residents is subject to the individual income tax at the rate of 13 percent (Article 224, section 3 of the Tax Code of the RF). The individual income tax rate shall be established at 30 percent for income received by foreign nationals who are not tax residents of the Russian Federation and who carry out labor activities in territories other than SEZ. Individuals who are physically present in the Russian Federation for not less than 183 calendar days over 12 consecutive months shall be recognized as tax residents.

Regional tax benefits

№ п/п Tax Reduced tax rate Effective period Legal provisions
1 Corporate
income tax
Applicable to the following economic
activities:
  Law of Kaluga region No. 28-OZ on amendments to the law ‘On rate reduction of the corporate profit tax paid to the regional budget for investors conducting investment activities in Kaluga region and resident organizations of Kaluga region special economic zones’ dated 23th June 2017.
1. Manufacture of machines and
equipment;
2. Timber production and wood
processing;
3. Manufacture of car (engine) parts
and accessories.
0% for 5 years starting from the tax period in which company gets a status of resident of special economic zone
3% for 4 years from the sixth to the ninth tax period including the year of resident status of special economic zone obtaining
5% for 2 years from the tenth to the  leventh tax period including the year of resident status of special economic
zone obtaining 
8% for 2 years from the twelfth to the thirteenth tax period including the year of resident status of special economic zone obtaining
10% for 2 years from the fourteenth to the
fifteenth tax period including the year of resident status of special economic zone obtaining
13,5% from the sixteenth tax period including the year of resident status of special economic zone obtaining until the expiration date of the special economic zone
For other types of economic
activities:
 
5% for 10 years starting from the tax period in which company gets a status of resident of special economic zone
9% for 5 years starting from the eleventh to the fifteenth tax period in which company gets a status of resident of special economic zone 
13,5% from the sixteenth tax period including the year of resident status of special economic zone obtaining until the expiration date of the special economic zone
2 Transport tax 0 % for trucks and other selfpropelled tired or tracked vehicles, machines and mechanisms which are registered and included into the organization balance sheet after its obtaining a status of SEZ resident 10 years starting from the registration of the vehicle Subitem 10 of item 1of Art. 5 of Law of Kaluga region No. 156-OZ ‘On the transport tax in Kaluga region’ dated 26 November 2002
Guarantees Against Unfavorable Changes In Legislation Regulating Sez Taxation
Tax and customs benefits are provided on the basis of certificates confirming registration of an individual as a SEZ resident issued by the Ministry of Economic Development of the Russian Federation. Legislative acts of the Russian Federation concerning taxes and levies which may be unfavorable to taxpayers — SEZ residents — except for legislative acts of the Russian Federation in the sphere of taxes and levies concerning excisable goods shall not apply to SEZ residents during the term of the industrial production agreement (Article 38 of Federal Law No. 116-FZ On special economic zones in the Russian Federation of July 22, 2005).

 

 

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trofimova@arrko.ru
Анна Трофимова , заместитель генерального директора ГАУ "АРРКО" по работе с инвесторами

Агентство регионального развития Калужской области