| Rate of taxation, % |
| Joint taxation |
Residents of SEZ |
Residents of technology park |
| Income tax (credits into the regional/federal budget) |
| 17.0/3.0 |
Not more than 13.5 (5.0–13.5)/0.0 |
17.0/3.0 |
| Corporation property tax |
| The tax rate is set by the laws of the Russian constituent entities and cannot exceed 2.2 |
Residents are exempt from payment for 10 years from the date of registration |
0.0-2.2 by decision of the Russian constituent entity |
| Value added tax |
| 20.0 |
Residents are exempt from payment |
Joint provisions of tax exemption |
| Land tax |
| 1.5 |
Released:- for a period of 5 years from the date of the ownership of each land plot;- for a period of 10 years for state organizations |
The tax rate may be reduced.On the basis of a decision of the municipality representative bodies tax exemption may be granted |
