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Special Economic Zones As A Key To Sustainable Economic Development Of Russia

Table 2:

Indicator Russia SEZ Term
Company income tax, % 20 0 – 15,5 For the period of the SEZ’s activity
Property tax, % 2,2 0 10 years
Land tax, % 1,5 0 5-10 years
Transport tax (euros per horse power) 0,01-0,7 0 10 years
Social taxes, % 30 2114 (for IT-companies) Until 01/01/19Until 01/01/24
Land acquisition cost, % 100% market value 4-50% of cadastral value For the period of the SEZ’s activity
Customs duty on import of equipment, components, and materials, % According to the customs tariff 0 For the period of the SEZ’s activity
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