Arctic Zone of the Russian Federation

The Arctic Zone of the Russian Federation (AZRF) is the world’s largest special economic zone where special taxation and administrative schemes are applied for investors
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Volume of investments, billion rubles

Arctic Zone of the Russian Federation includes 10 regions

Chukotka Autonomous District
Republic of Sakha (Yakutia)
Republic of Sakha (Yakutia)
  • Abysky Ulus (district)
  • Allaikhovsky Ulus (district)
  • Anabar National (Dolgan-Evenki) Ulus (district)
  • Bulunsky Ulus (district)
  • Verkhnekolymsky Ulus (district)
  • Verkhoyansky District
  • Zhigansky National Evenki District
  • Momsky District
  • Nizhnekolymsky District
  • Oleneksky Evenki National District
  • Srednekolymsky Ulus (district)
  • Ust-Yansky Ulus (district)
  • Eveno-Bytantaysky National Ulus (district)
Krasnoyarsk Territory
Krasnoyarsk Territory
  • Norilsk
  • Taimyr Dolgan-Nenets Municipal District
  • Turukhansky District
  • settlements in Evenki Municipal District
  • Surinda
  • Tura
  • Nidym
  • Uchami
  • Tutonchany
  • Essey
  • Chirinda
  • Ekonda
  • Kislokan
  • settlement of Yukta in Evenki Municipal District
Yamalo-Nenets Autonomous District
Komi Republic
Komi Republic
  • Vorkuta Urban District
  • Inta Urban District
  • Usinsk Urban District
  • Ust-Tsilemsk Municipal District
Nenets Autonomous District
Arkhangelsk Region
Arkhangelsk Region
  • city of Arkhangelsk
  • city of Novodvinsk
  • Severodvinsk Urban District
  • Mezen Municipal District
  • Primorsky Municipal District
  • Onezhsky Municipal District
  • Leshukonsky Municipal District
  • Pinezhsky Municipal District
  • Novaya Zemlya Urban District
Republic of Karelia
Republic of Karelia
  • Belomorsky Municipal District
  • Kalevala National Municipal District
  • Kemsky Municipal District
  • Kostomuksha Urban District
  • Loukhsky Municipal District
  • Segezhsky Municipal District
Murmansk Region
Khanty-Mansiysk Autonomous Region - YUGRA
Khanty-Mansiysk Autonomous Region - YUGRA
  • Beloyarsky municipal district
  • Berezovsky municipal district

What is AZRF?

Arctic Zone of the Russian Federation (AZRF) — is part of the Arctic territory where special taxation and administrative schemes are applied.

AZRF residents can enjoy tax benefits and administrative preferences inside the AZRF territory.

Benefits for AZRF residents

Tax concessions

Regional and municipal tax concessions are applied individually for each of the AZRF member regions.

Administrative privileges

All AZRF residents have preferences to enable implementation of their projects.

Tax concessions

Regional and municipal tax concessions are applied individually for each of the AZRF member regions.

Income tax

for 10 years (federal part)

Applicable from the date when the first profit was earned.

Does not apply to projects for mining, LNG production, processing of hydrocarbons into products that are petrochemical products.

Concessions for the regional part of the tax are determined by territorial entities of the Russian Federation.

Land taxes

during the first 3-5 years*


Corporate Property Tax (CPT)

during the first 5 years*


Consolidated Social tax (CST)

is the subsidized amount of social security payments

Applicable only for new jobs

Not applicable to the mining projects

Mineral Extraction Tax (MET)

of the current tax rate

Applicable to solid minerals extraction. For new deposits only. The amount of the tax concession may not exceed the amount of private investment in infrastructure, minerals dressing or processing.

Validity: December 31, 2032.

Tax concessions by region

Murmansk Region
Arkhangelsk Region
Republic of Karelia
Komi Republic
Nenets Autonomous District
Yamalo-Nenets Autonomous District
Krasnoyarsk Territory
Republic of Sakha (Yakutia)
Chukotka Autonomous District

Administrative privileges

All AZRF residents have preferences to enable implementation of their projects.

- Residents can apply the Free Customs Zone (FCZ) procedure at their equipped and developed land plots. Foreign goods can be imported and used without paying customs duties and VAT. Domestic goods are purchased and used with the excise duties paid and without paying export customs duties.

- Residents are granted the land plots from the state or municipal property, without any tender.

- Environmental expert review and government expert review of design and estimate documentation can be done simultaneously

- Court representation for the residents (Management Company is entitled to represent and protect the interests of the AZRF residents in court)

- Special regulations applicable for the checkpoints at the state border of the Russian Federation within the territory of the Russian Arctic Zone

- Support in fund raising

- Marketing support and cooperation for the residents

- Investor Personal Account: an information system for interaction between the investment project initiators, the Ministry for the Development of the Russian Far East and Arctic and other institutions for the development of the Russian Arctic. The system is designed as a simple storage for project documentation, rapid receipt of responses and timely detection of emerging problems.

-Subsidies for infrastructure development: federal subsidies for capital investments in infrastructure facilities. Target audience: initiators of new investment projects in the Arctic zone of the Russian Federation, with the investments exceeding 300 million rubles.

- HR-support

How to become AZRF resident

1Requirements to an applicant seeking to have the status of AZRF resident
  • Commercial companies and individual entrepreneurs with the registration in the territory of the Arctic Zone of the Russian Federation can apply for the status of AZRF resident.
  • The minimum amount of capital investments in the investment project should be at least one million rubles (excl. VAT).
  • The investment project or area of activity should be new for the Applicant for the date of filing an Application.
  • A new project is a project where, for the date of application, the amount of capital investments is at least 25% of the total amount of investments scheduled according to the business plan (excluding the costs for extraction licenses) (if any)
  • For the date of application, the Applicant should not be under reorganization, liquidation or bankruptcy.
  • The Applicant should not have any debts on taxes and fees, social security payments to the state extra-budgetary funds of the Russian Federation, as well as debts on other mandatory payments to the budgetary system of the Russian Federation for the preceding calendar year, with the value exceeding 25% of the book value of the Applicant's assets
2Prepare a package of documentation

1. Application

2. Copies of incorporation documents (for legal entities)

3. Business plan

4. Investment project schedule

5. Tax registration certificate

6. Tax clearance certificate

7. The applicant's financial reports for the preceding 3 years

or for the period of operations (if this period is shorter than 3 years)

8. Staff list

9. Tax revenues as a result of the investment project (see template)


3Submission of the Application

Prepared documents may be submitted electronically via the Investor’s Personal Account. Submit the documents through the Personal Account.

4Signing the Agreement and entering the Applicant in the List of AZRF residents

The procedure of AZRF residents registration is as simple as possible and subject to special rules, which is for the convenience of the potential investor: it takes up to 37 days

  1. The period for reviewing the application is 10 business days from the date of application;
  2. The Managing Company shall notify the applicant upon the results of the application review;
  3. The Managing Company sends the applicant a draft agreement on investment activities;
  4. The applicant signs the agreement and sends the document back to the Managing Company;
  5. The Managing Company signs the agreement on its part;

Frequently asked questions about AZRF

What are the support measures intended for?
The support measures are intended to promote entrepreneurial activities and providing incentives for tax payers within some particular AZRF areas
© Russian Far East and Arctic Development Corporation, 2024