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 |